Intellectual Offering — ruling 1

You may choose the same opponent for each of the effects, or you may choose different opponents. None of the affected players are targets of the spell.

Intellectual Offering — ruling 2

You choose the opponents for each effect as the spell resolves.

Intellectual Offering : règles, fonctionnement et interactions (MTG)

Intellectual Offering is one of those cards players keep asking about. Here is, in plain words, what its official text says, the rulings published by Wizards of the Coast, and the combos players actually run.

Official card text

Choose an opponent. You and that player each draw three cards. Choose an opponent. Untap all nonland permanents you control and all nonland permanents that player controls.

How it works : Intellectual Offering

Original English text — Wizards of the Coast / Scryfall

#1November 7, 2014· Wizards of the Coast
You may choose the same opponent for each of the effects, or you may choose different opponents. None of the affected players are targets of the spell.
No other card is named in this ruling.
#2November 7, 2014· Wizards of the Coast
You choose the opponents for each effect as the spell resolves.
No other card is named in this ruling.