--- a/net/netfilter/xt_FLOWOFFLOAD.c	2022-04-20 07:17:12.515991000 +0800
+++ b/net/netfilter/xt_FLOWOFFLOAD.c	2022-04-20 07:45:03.874095949 +0800
@@ -222,13 +222,31 @@
 	return false;
 }
 
-static bool flow_is_valid_ether_device(const struct net_device *dev)
+
+static void
+xt_flowoffload_get_dest_macaddr(u8 *dest, const struct dst_entry *dst,
+				const void *daddr)
 {
-	if (!dev || (dev->flags & IFF_LOOPBACK) || dev->type != ARPHRD_ETHER ||
-	    dev->addr_len != ETH_ALEN || !is_valid_ether_addr(dev->dev_addr))
-		return false;
+	struct net_device *dev = dst->dev;
+	struct neighbour *n;
+	u8 nud_state;
+
+	memset(dest, 0, ETH_ALEN);
+
+	if (dev->type != ARPHRD_ETHER || dev->addr_len != ETH_ALEN ||
+	    !is_valid_ether_addr(dev->dev_addr))
+		return;
+
+	n = dst_neigh_lookup(dst, daddr);
+	if (!n)
+		return;
 
-	return true;
+	read_lock_bh(&n->lock);
+	nud_state = n->nud_state;
+	if (nud_state & NUD_VALID)
+		memcpy(dest, n->ha, ETH_ALEN);
+	read_unlock_bh(&n->lock);
+	neigh_release(n);
 }
 
 static void
@@ -242,9 +260,7 @@
 	struct net_device_path_stack stack;
 	enum net_device_path_type prev_type;
 	struct net_device *dev = dst->dev;
-	struct neighbour *n;
 	bool last = false;
-	u8 nud_state;
 	int i;
 
 	route->tuple[!dir].in.ifindex = dev->ifindex;
@@ -253,24 +269,10 @@
 	if (route->tuple[dir].xmit_type == FLOW_OFFLOAD_XMIT_XFRM)
 		return;
 
-	if ((dev->flags & IFF_LOOPBACK) ||
-	    dev->type != ARPHRD_ETHER || dev->addr_len != ETH_ALEN ||
-	    !is_valid_ether_addr(dev->dev_addr))
-		return;
-
-	n = dst_neigh_lookup(dst, daddr);
-	if (!n)
-		return;
-
-	read_lock_bh(&n->lock);
-	nud_state = n->nud_state;
-	memcpy(route->tuple[dir].out.h_dest, n->ha, ETH_ALEN);
-	read_unlock_bh(&n->lock);
-	neigh_release(n);
-
-	if (!(nud_state & NUD_VALID))
+	if (dev->flags & IFF_LOOPBACK)
 		return;
 
+	xt_flowoffload_get_dest_macaddr(route->tuple[dir].out.h_dest, dst, daddr);
 	if (dev_fill_forward_path(dev, route->tuple[dir].out.h_dest, &stack) ||
 	    !stack.num_paths)
 		return;
@@ -281,14 +283,12 @@
 		int n_encaps = route->tuple[!dir].in.num_encaps;
 
 		dev = (struct net_device *)path->dev;
-		if (flow_is_valid_ether_device(dev)) {
 			if (route->tuple[dir].xmit_type != FLOW_OFFLOAD_XMIT_DIRECT) {
 				memcpy(route->tuple[dir].out.h_source,
 				       dev->dev_addr, ETH_ALEN);
 				route->tuple[dir].out.ifindex = dev->ifindex;
 			}
 			route->tuple[dir].xmit_type = FLOW_OFFLOAD_XMIT_DIRECT;
-		}
 
 		switch (path->type) {
 		case DEV_PATH_PPPOE:
@@ -302,9 +302,10 @@
 			route->tuple[!dir].in.num_encaps++;
 			route->tuple[!dir].in.encap[n_encaps].id = path->encap.id;
 			route->tuple[!dir].in.encap[n_encaps].proto = path->encap.proto;
-			if (path->type == DEV_PATH_PPPOE)
-				memcpy(route->tuple[dir].out.h_dest,
-				       path->encap.h_dest, ETH_ALEN);
+			if (path->type == DEV_PATH_PPPOE){
+				memcpy(route->tuple[dir].out.h_source,path->encap.h_source, ETH_ALEN);
+				memcpy(route->tuple[dir].out.h_dest,path->encap.h_dest, ETH_ALEN);
+				}
 			break;
 		case DEV_PATH_BRIDGE:
 			switch (path->bridge.vlan_mode) {
 			 			
--- a/drivers/net/ppp/pppoe.c	2022-04-18 12:53:13.150031000 +0800
+++ b/drivers/net/ppp/pppoe.c	2022-04-18 14:42:40.856174129 +0800
@@ -987,6 +987,7 @@
 	path->type = DEV_PATH_PPPOE;
 	path->encap.proto = htons(ETH_P_PPP_SES);
 	path->encap.id = be16_to_cpu(po->num);
+	memcpy(path->encap.h_source, po->pppoe_dev->dev_addr, ETH_ALEN);
 	memcpy(path->encap.h_dest, po->pppoe_pa.remote, ETH_ALEN);
 	path->dev = ctx->dev;
 	ctx->dev = dev;

--- a/include/linux/netdevice.h	2022-04-18 12:53:16.722194000 +0800
+++ b/include/linux/netdevice.h	2022-04-18 15:05:42.459170231 +0800
@@ -843,6 +843,7 @@
 		struct {
 			u16		id;
 			__be16		proto;
+			u8		h_source[ETH_ALEN];
 			u8		h_dest[ETH_ALEN];
 		} encap;
 		struct {