diff --git a/include/net/tls.h b/include/net/tls.h
index ecc2f36..d5c683e 100644
--- a/include/net/tls.h
+++ b/include/net/tls.h
@@ -83,6 +83,16 @@ struct tls_device {
 	void (*unhash)(struct tls_device *device, struct sock *sk);
 };
 
+enum {
+	TLS_BASE,
+	TLS_SW,
+#ifdef CONFIG_TLS_DEVICE
+	TLS_HW,
+#endif
+	TLS_HW_RECORD,
+	TLS_NUM_CONFIG,
+};
+
 struct tls_sw_context_tx {
 	struct crypto_aead *aead_send;
 	struct crypto_wait async_wait;
@@ -193,6 +203,7 @@ struct tls_context {
 	int (*push_pending_record)(struct sock *sk, int flags);
 
 	void (*sk_write_space)(struct sock *sk);
+	void (*sk_destruct)(struct sock *sk);
 	void (*sk_proto_close)(struct sock *sk, long timeout);
 
 	int  (*setsockopt)(struct sock *sk, int level,
@@ -205,13 +216,27 @@ struct tls_context {
 	void (*unhash)(struct sock *sk);
 };
 
+struct tls_offload_context_rx {
+	/* sw must be the first member of tls_offload_context_rx */
+	struct tls_sw_context_rx sw;
+	atomic64_t resync_req;
+	u8 driver_state[];
+	/* The TLS layer reserves room for driver specific state
+	 * Currently the belief is that there is not enough
+	 * driver specific state to justify another layer of indirection
+	 */
+};
+
+#define TLS_OFFLOAD_CONTEXT_SIZE_RX					\
+	(ALIGN(sizeof(struct tls_offload_context_rx), sizeof(void *)) + \
+	 TLS_DRIVER_STATE_SIZE)
+
 int wait_on_pending_writer(struct sock *sk, long *timeo);
 int tls_sk_query(struct sock *sk, int optname, char __user *optval,
 		int __user *optlen);
 int tls_sk_attach(struct sock *sk, int optname, char __user *optval,
 		  unsigned int optlen);
 
-
 int tls_set_sw_offload(struct sock *sk, struct tls_context *ctx, int tx);
 int tls_sw_sendmsg(struct sock *sk, struct msghdr *msg, size_t size);
 int tls_sw_sendpage(struct sock *sk, struct page *page,
@@ -286,11 +311,19 @@ static inline bool tls_is_pending_open_record(struct tls_context *tls_ctx)
 	return tls_ctx->pending_open_record_frags;
 }
 
+struct sk_buff *
+tls_validate_xmit_skb(struct sock *sk, struct net_device *dev,
+		      struct sk_buff *skb);
+
 static inline bool tls_is_sk_tx_device_offloaded(struct sock *sk)
 {
-	return sk_fullsock(sk) &&
-	       /* matches smp_store_release in tls_set_device_offload */
-	       smp_load_acquire(&sk->sk_destruct) == &tls_device_sk_destruct;
+#ifdef CONFIG_SOCK_VALIDATE_XMIT
+	return sk_fullsock(sk) &
+	       (smp_load_acquire(&sk->sk_validate_xmit_skb) ==
+	       &tls_validate_xmit_skb);
+#else
+	return false;
+#endif
 }
 
 static inline void tls_err_abort(struct sock *sk, int err)
@@ -383,10 +416,27 @@ static inline struct tls_sw_context_tx *tls_sw_ctx_tx(
 	return (struct tls_offload_context_tx *)tls_ctx->priv_ctx_tx;
 }
 
+static inline struct tls_offload_context_rx *
+tls_offload_ctx_rx(const struct tls_context *tls_ctx)
+{
+	return (struct tls_offload_context_rx *)tls_ctx->priv_ctx_rx;
+}
+
+/* The TLS context is valid until sk_destruct is called */
+static inline void tls_offload_rx_resync_request(struct sock *sk, __be32 seq)
+{
+	struct tls_context *tls_ctx = tls_get_ctx(sk);
+	struct tls_offload_context_rx *rx_ctx = tls_offload_ctx_rx(tls_ctx);
+
+	atomic64_set(&rx_ctx->resync_req, ((((uint64_t)seq) << 32) | 1));
+}
+
+
 int tls_proccess_cmsg(struct sock *sk, struct msghdr *msg,
 		      unsigned char *record_type);
 void tls_register_device(struct tls_device *device);
 void tls_unregister_device(struct tls_device *device);
+int tls_device_decrypted(struct sock *sk, struct sk_buff *skb);
 int decrypt_skb(struct sock *sk, struct sk_buff *skb,
 		struct scatterlist *sgout);
 
@@ -398,4 +448,9 @@ int tls_sw_fallback_init(struct sock *sk,
 			 struct tls_offload_context_tx *offload_ctx,
 			 struct tls_crypto_info *crypto_info);
 
+int tls_set_device_offload_rx(struct sock *sk, struct tls_context *ctx);
+
+void tls_device_offload_cleanup_rx(struct sock *sk);
+void handle_device_resync(struct sock *sk, u32 seq, u64 rcd_sn);
+
 #endif /* _TLS_OFFLOAD_H */
diff --git a/net/tls/tls_device.c b/net/tls/tls_device.c
index dfb62e9..af020fa 100644
--- a/net/tls/tls_device.c
+++ b/net/tls/tls_device.c
@@ -52,7 +52,11 @@
 
 static void tls_device_free_ctx(struct tls_context *ctx)
 {
-	kfree(tls_offload_ctx_tx(ctx));
+	if (ctx->tx_conf == TLS_HW)
+		kfree(tls_offload_ctx_tx(ctx));
+
+	if (ctx->rx_conf == TLS_HW)
+		kfree(tls_offload_ctx_rx(ctx));
 
 	kfree(ctx);
 }
@@ -70,10 +74,11 @@ static void tls_device_gc_task(struct work_struct *work)
 	list_for_each_entry_safe(ctx, tmp, &gc_list, list) {
 		struct net_device *netdev = ctx->netdev;
 
-		if (netdev) {
+		if (netdev && ctx->tx_conf == TLS_HW) {
 			netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
 							TLS_OFFLOAD_CTX_DIR_TX);
 			dev_put(netdev);
+			ctx->netdev = NULL;
 		}
 
 		list_del(&ctx->list);
@@ -81,6 +86,22 @@ static void tls_device_gc_task(struct work_struct *work)
 	}
 }
 
+static void tls_device_attach(struct tls_context *ctx, struct sock *sk,
+			      struct net_device *netdev)
+{
+	if (sk->sk_destruct != tls_device_sk_destruct) {
+		refcount_set(&ctx->refcount, 1);
+		dev_hold(netdev);
+		ctx->netdev = netdev;
+		spin_lock_irq(&tls_device_lock);
+		list_add_tail(&ctx->list, &tls_device_list);
+		spin_unlock_irq(&tls_device_lock);
+
+		ctx->sk_destruct = sk->sk_destruct;
+		sk->sk_destruct = tls_device_sk_destruct;
+	}
+}
+
 static void tls_device_queue_ctx_destruction(struct tls_context *ctx)
 {
 	unsigned long flags;
@@ -180,13 +201,15 @@ void tls_device_sk_destruct(struct sock *sk)
 	struct tls_context *tls_ctx = tls_get_ctx(sk);
 	struct tls_offload_context_tx *ctx = tls_offload_ctx_tx(tls_ctx);
 
-	if (ctx->open_record)
-		destroy_record(ctx->open_record);
+	tls_ctx->sk_destruct(sk);
 
-	delete_all_records(ctx);
-	crypto_free_aead(ctx->aead_send);
-	ctx->sk_destruct(sk);
-	clean_acked_data_disable(inet_csk(sk));
+	if (tls_ctx->tx_conf == TLS_HW) {
+		if (ctx->open_record)
+			destroy_record(ctx->open_record);
+		delete_all_records(ctx);
+		crypto_free_aead(ctx->aead_send);
+		clean_acked_data_disable(inet_csk(sk));
+	}
 
 	if (refcount_dec_and_test(&tls_ctx->refcount))
 		tls_device_queue_ctx_destruction(tls_ctx);
@@ -519,6 +542,116 @@ static int tls_device_push_pending_record(struct sock *sk, int flags)
 	return tls_push_data(sk, &msg_iter, 0, flags, TLS_RECORD_TYPE_DATA);
 }
 
+void handle_device_resync(struct sock *sk, u32 seq, u64 rcd_sn)
+{
+	struct tls_context *tls_ctx = tls_get_ctx(sk);
+	struct net_device *netdev = tls_ctx->netdev;
+	struct tls_offload_context_rx *rx_ctx;
+	u32 is_req_pending;
+	s64 resync_req;
+	u32 req_seq;
+
+	if (tls_ctx->rx_conf != TLS_HW)
+		return;
+
+	rx_ctx = tls_offload_ctx_rx(tls_ctx);
+	resync_req = atomic64_read(&rx_ctx->resync_req);
+	req_seq = ntohl(resync_req >> 32) - ((u32)TLS_HEADER_SIZE - 1);
+	is_req_pending = resync_req;
+
+	if (unlikely(is_req_pending) && req_seq == seq &&
+	    atomic64_try_cmpxchg(&rx_ctx->resync_req, &resync_req, 0))
+		netdev->tlsdev_ops->tls_dev_resync_rx(netdev, sk, seq, rcd_sn);
+}
+
+static int tls_device_reencrypt(struct sock *sk, struct sk_buff *skb)
+{
+	struct strp_msg *rxm = strp_msg(skb);
+	int err = 0, offset = rxm->offset, copy, nsg;
+	struct sk_buff *skb_iter, *unused;
+	struct scatterlist sg[1];
+	char *orig_buf, *buf;
+
+	orig_buf = kmalloc(rxm->full_len + TLS_HEADER_SIZE +
+			   TLS_CIPHER_AES_GCM_128_IV_SIZE, sk->sk_allocation);
+	if (!orig_buf)
+		return -ENOMEM;
+	buf = orig_buf;
+
+	nsg = skb_cow_data(skb, 0, &unused);
+	if (unlikely(nsg < 0)) {
+		err = nsg;
+		goto free_buf;
+	}
+
+	sg_init_table(sg, 1);
+	sg_set_buf(&sg[0], buf,
+		   rxm->full_len + TLS_HEADER_SIZE +
+		   TLS_CIPHER_AES_GCM_128_IV_SIZE);
+	skb_copy_bits(skb, offset, buf,
+		      TLS_HEADER_SIZE + TLS_CIPHER_AES_GCM_128_IV_SIZE);
+
+	/* We are interested only in the decrypted data not the auth */
+	err = decrypt_skb(sk, skb, sg);
+	if (err != -EBADMSG)
+		goto free_buf;
+	else
+		err = 0;
+
+	copy = min_t(int, skb_pagelen(skb) - offset,
+		     rxm->full_len - TLS_CIPHER_AES_GCM_128_TAG_SIZE);
+
+	if (skb->decrypted)
+		skb_store_bits(skb, offset, buf, copy);
+
+	offset += copy;
+	buf += copy;
+
+	skb_walk_frags(skb, skb_iter) {
+		copy = min_t(int, skb_iter->len,
+			     rxm->full_len - offset + rxm->offset -
+			     TLS_CIPHER_AES_GCM_128_TAG_SIZE);
+
+		if (skb_iter->decrypted)
+			skb_store_bits(skb, offset, buf, copy);
+
+		offset += copy;
+		buf += copy;
+	}
+
+free_buf:
+	kfree(orig_buf);
+	return err;
+}
+
+int tls_device_decrypted(struct sock *sk, struct sk_buff *skb)
+{
+	struct tls_context *tls_ctx = tls_get_ctx(sk);
+	struct tls_offload_context_rx *ctx = tls_offload_ctx_rx(tls_ctx);
+	int is_decrypted = skb->decrypted;
+	int is_encrypted = !is_decrypted;
+	struct sk_buff *skb_iter;
+
+	/* Skip if it is already decrypted */
+	if (ctx->sw.decrypted)
+		return 0;
+
+	/* Check if all the data is decrypted already */
+	skb_walk_frags(skb, skb_iter) {
+		is_decrypted &= skb_iter->decrypted;
+		is_encrypted &= !skb_iter->decrypted;
+	}
+
+	ctx->sw.decrypted |= is_decrypted;
+
+	/* Return immedeatly if the record is either entirely plaintext or
+	 * entirely ciphertext. Otherwise handle reencrypt partially decrypted
+	 * record.
+	 */
+	return (is_encrypted || is_decrypted) ? 0 :
+		tls_device_reencrypt(sk, skb);
+}
+
 int tls_set_device_offload(struct sock *sk, struct tls_context *ctx)
 {
 	u16 nonce_size, tag_size, iv_size, rec_seq_size;
@@ -606,7 +739,6 @@ int tls_set_device_offload(struct sock *sk, struct tls_context *ctx)
 
 	clean_acked_data_enable(inet_csk(sk), &tls_icsk_clean_acked);
 	ctx->push_pending_record = tls_device_push_pending_record;
-	offload_ctx->sk_destruct = sk->sk_destruct;
 
 	/* TLS offload is greatly simplified if we don't send
 	 * SKBs where only part of the payload needs to be encrypted.
@@ -616,8 +748,6 @@ int tls_set_device_offload(struct sock *sk, struct tls_context *ctx)
 	if (skb)
 		TCP_SKB_CB(skb)->eor = 1;
 
-	refcount_set(&ctx->refcount, 1);
-
 	/* We support starting offload on multiple sockets
 	 * concurrently, so we only need a read lock here.
 	 * This lock must precede get_netdev_for_sock to prevent races between
@@ -652,19 +782,14 @@ int tls_set_device_offload(struct sock *sk, struct tls_context *ctx)
 	if (rc)
 		goto release_netdev;
 
-	ctx->netdev = netdev;
+	tls_device_attach(ctx, sk, netdev);
 
-	spin_lock_irq(&tls_device_lock);
-	list_add_tail(&ctx->list, &tls_device_list);
-	spin_unlock_irq(&tls_device_lock);
-
-	sk->sk_validate_xmit_skb = tls_validate_xmit_skb;
 	/* following this assignment tls_is_sk_tx_device_offloaded
 	 * will return true and the context might be accessed
 	 * by the netdev's xmit function.
 	 */
-	smp_store_release(&sk->sk_destruct,
-			  &tls_device_sk_destruct);
+	smp_store_release(&sk->sk_validate_xmit_skb, tls_validate_xmit_skb);
+	dev_put(netdev);
 	up_read(&device_offload_lock);
 	goto out;
 
@@ -687,6 +812,105 @@ int tls_set_device_offload(struct sock *sk, struct tls_context *ctx)
 	return rc;
 }
 
+int tls_set_device_offload_rx(struct sock *sk, struct tls_context *ctx)
+{
+	struct tls_offload_context_rx *context;
+	struct net_device *netdev;
+	int rc = 0;
+
+	/* We support starting offload on multiple sockets
+	 * concurrently, so we only need a read lock here.
+	 * This lock must precede get_netdev_for_sock to prevent races between
+	 * NETDEV_DOWN and setsockopt.
+	 */
+	down_read(&device_offload_lock);
+	netdev = get_netdev_for_sock(sk);
+	if (!netdev) {
+		pr_err_ratelimited("%s: netdev not found\n", __func__);
+		rc = -EINVAL;
+		goto release_lock;
+	}
+
+	if (!(netdev->features & NETIF_F_HW_TLS_RX)) {
+		pr_err_ratelimited("%s: netdev %s with no TLS offload\n",
+				   __func__, netdev->name);
+		rc = -ENOTSUPP;
+		goto release_netdev;
+	}
+
+	/* Avoid offloading if the device is down
+	 * We don't want to offload new flows after
+	 * the NETDEV_DOWN event
+	 */
+	if (!(netdev->flags & IFF_UP)) {
+		rc = -EINVAL;
+		goto release_netdev;
+	}
+
+	context = kzalloc(TLS_OFFLOAD_CONTEXT_SIZE_RX, GFP_KERNEL);
+	if (!context) {
+		rc = -ENOMEM;
+		goto release_netdev;
+	}
+
+	ctx->priv_ctx_rx = context;
+	rc = tls_set_sw_offload(sk, ctx, 0);
+	if (rc)
+		goto release_ctx;
+
+	rc = netdev->tlsdev_ops->tls_dev_add(netdev, sk, TLS_OFFLOAD_CTX_DIR_RX,
+					     &ctx->crypto_recv,
+					     tcp_sk(sk)->copied_seq);
+	if (rc) {
+		pr_err_ratelimited("%s: The netdev has refused to offload this socket\n",
+				   __func__);
+		goto free_sw_resources;
+	}
+
+	tls_device_attach(ctx, sk, netdev);
+	goto release_netdev;
+
+free_sw_resources:
+	tls_sw_free_resources_rx(sk);
+release_ctx:
+	ctx->priv_ctx_rx = NULL;
+release_netdev:
+	dev_put(netdev);
+release_lock:
+	up_read(&device_offload_lock);
+	return rc;
+}
+
+void tls_device_offload_cleanup_rx(struct sock *sk)
+{
+	struct tls_context *tls_ctx = tls_get_ctx(sk);
+	struct net_device *netdev;
+
+	down_read(&device_offload_lock);
+	netdev = tls_ctx->netdev;
+	if (!netdev)
+		goto out;
+
+	if (!(netdev->features & NETIF_F_HW_TLS_RX)) {
+		pr_err_ratelimited("%s: device is missing NETIF_F_HW_TLS_RX cap\n",
+				   __func__);
+		goto out;
+	}
+
+	netdev->tlsdev_ops->tls_dev_del(netdev, tls_ctx,
+					TLS_OFFLOAD_CTX_DIR_RX);
+
+	if (tls_ctx->tx_conf != TLS_HW) {
+		dev_put(netdev);
+		tls_ctx->netdev = NULL;
+	}
+out:
+	up_read(&device_offload_lock);
+	kfree(tls_ctx->rx.rec_seq);
+	kfree(tls_ctx->rx.iv);
+	tls_sw_release_resources_rx(sk);
+}
+
 static int tls_device_down(struct net_device *netdev)
 {
 	struct tls_context *ctx, *tmp;
@@ -707,8 +931,12 @@ static int tls_device_down(struct net_device *netdev)
 	spin_unlock_irqrestore(&tls_device_lock, flags);
 
 	list_for_each_entry_safe(ctx, tmp, &list, list)	{
-		netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
-						TLS_OFFLOAD_CTX_DIR_TX);
+		if (ctx->tx_conf == TLS_HW)
+			netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
+							TLS_OFFLOAD_CTX_DIR_TX);
+		if (ctx->rx_conf == TLS_HW)
+			netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
+							TLS_OFFLOAD_CTX_DIR_RX);
 		ctx->netdev = NULL;
 		dev_put(netdev);
 		list_del_init(&ctx->list);
@@ -729,12 +957,16 @@ static int tls_dev_event(struct notifier_block *this, unsigned long event,
 {
 	struct net_device *dev = netdev_notifier_info_to_dev(ptr);
 
-	if (!(dev->features & NETIF_F_HW_TLS_TX))
+	if (!(dev->features & (NETIF_F_HW_TLS_RX | NETIF_F_HW_TLS_TX)))
 		return NOTIFY_DONE;
 
 	switch (event) {
 	case NETDEV_REGISTER:
 	case NETDEV_FEAT_CHANGE:
+		if ((dev->features & NETIF_F_HW_TLS_RX) &&
+		    !dev->tlsdev_ops->tls_dev_resync_rx)
+			return NOTIFY_BAD;
+
 		if  (dev->tlsdev_ops &&
 		     dev->tlsdev_ops->tls_dev_add &&
 		     dev->tlsdev_ops->tls_dev_del)
diff --git a/net/tls/tls_device_fallback.c b/net/tls/tls_device_fallback.c
index d1d7dce..e3313c4 100644
--- a/net/tls/tls_device_fallback.c
+++ b/net/tls/tls_device_fallback.c
@@ -413,6 +413,7 @@ struct sk_buff *tls_validate_xmit_skb(struct sock *sk,
 
 	return tls_sw_fallback(sk, skb);
 }
+EXPORT_SYMBOL_GPL(tls_validate_xmit_skb);
 
 int tls_sw_fallback_init(struct sock *sk,
 			 struct tls_offload_context_tx *offload_ctx,
diff --git a/net/tls/tls_main.c b/net/tls/tls_main.c
index 4b57ddd..91373dd 100644
--- a/net/tls/tls_main.c
+++ b/net/tls/tls_main.c
@@ -51,15 +51,6 @@ enum {
 	TLSV6,
 	TLS_NUM_PROTS,
 };
-enum {
-	TLS_BASE,
-	TLS_SW,
-#ifdef CONFIG_TLS_DEVICE
-	TLS_HW,
-#endif
-	TLS_HW_RECORD,
-	TLS_NUM_CONFIG,
-};
 
 static struct proto *saved_tcpv6_prot;
 static DEFINE_MUTEX(tcpv6_prot_mutex);
@@ -291,7 +282,10 @@ static void tls_sk_proto_close(struct sock *sk, long timeout)
 	}
 
 #ifdef CONFIG_TLS_DEVICE
-	if (ctx->tx_conf != TLS_HW) {
+	if (ctx->rx_conf == TLS_HW)
+		tls_device_offload_cleanup_rx(sk);
+
+	if (ctx->tx_conf != TLS_HW && ctx->rx_conf != TLS_HW) {
 #else
 	{
 #endif
@@ -472,8 +466,16 @@ static int do_tls_setsockopt_conf(struct sock *sk, char __user *optval,
 			conf = TLS_SW;
 		}
 	} else {
-		rc = tls_set_sw_offload(sk, ctx, 0);
-		conf = TLS_SW;
+#ifdef CONFIG_TLS_DEVICE
+		rc = tls_set_device_offload_rx(sk, ctx);
+		conf = TLS_HW;
+		if (rc) {
+#else
+		{
+#endif
+			rc = tls_set_sw_offload(sk, ctx, 0);
+			conf = TLS_SW;
+		}
 	}
 
 	if (rc)
@@ -631,6 +633,12 @@ static void build_protos(struct proto prot[TLS_NUM_CONFIG][TLS_NUM_CONFIG],
 	prot[TLS_HW][TLS_SW] = prot[TLS_BASE][TLS_SW];
 	prot[TLS_HW][TLS_SW].sendmsg		= tls_device_sendmsg;
 	prot[TLS_HW][TLS_SW].sendpage		= tls_device_sendpage;
+
+	prot[TLS_BASE][TLS_HW] = prot[TLS_BASE][TLS_SW];
+
+	prot[TLS_SW][TLS_HW] = prot[TLS_SW][TLS_SW];
+
+	prot[TLS_HW][TLS_HW] = prot[TLS_HW][TLS_SW];
 #endif
 
 	prot[TLS_HW_RECORD][TLS_HW_RECORD] = *base;
diff --git a/net/tls/tls_sw.c b/net/tls/tls_sw.c
index bb8f151..921f46f 100644
--- a/net/tls/tls_sw.c
+++ b/net/tls/tls_sw.c
@@ -665,9 +665,16 @@ static int decrypt_skb_update(struct sock *sk, struct sk_buff *skb,
 	struct strp_msg *rxm = strp_msg(skb);
 	int err = 0;
 
-	err = decrypt_skb(sk, skb, sgout);
+#ifdef CONFIG_TLS_DEVICE
+	err = tls_device_decrypted(sk, skb);
 	if (err < 0)
 		return err;
+#endif
+	if (!ctx->decrypted) {
+		err = decrypt_skb(sk, skb, sgout);
+		if (err < 0)
+			return err;
+	}
 
 	rxm->offset += tls_ctx->rx.prepend_size;
 	rxm->full_len -= tls_ctx->rx.overhead_size;
@@ -989,6 +996,10 @@ static int tls_read_size(struct strparser *strp, struct sk_buff *skb)
 		goto read_failure;
 	}
 
+#ifdef CONFIG_TLS_DEVICE
+	handle_device_resync(strp->sk, TCP_SKB_CB(skb)->seq + rxm->offset,
+			     (u64)tls_ctx->rx.rec_seq);
+#endif
 	return data_len + TLS_HEADER_SIZE;
 
 read_failure:
