#include <linux/mlx5/device.h>
 #include <linux/mlx5/mlx5_ifc.h>
+#include <linux/xarray.h>
 
 #include "en.h"
 #include "lib/mlx5.h"
 
        struct rhash_head hash;
        u32 fs_id;
-       struct mlx5e_macsec_tx_rule *tx_rule;
+       union mlx5e_macsec_rule *macsec_rule;
        struct rcu_head rcu_head;
 };
 
+struct mlx5e_macsec_rx_sc;
+struct mlx5e_macsec_rx_sc_xarray_element {
+       u32 fs_id;
+       struct mlx5e_macsec_rx_sc *rx_sc;
+};
+
 struct mlx5e_macsec_rx_sc {
        bool active;
        sci_t sci;
        struct mlx5e_macsec_sa *rx_sa[MACSEC_NUM_AN];
        struct list_head rx_sc_list_element;
+       struct mlx5e_macsec_rx_sc_xarray_element *sc_xarray_element;
        struct rcu_head rcu_head;
 };
 
        /* Tx sci -> fs id mapping handling */
        struct rhashtable sci_hash;      /* sci -> mlx5e_macsec_sa */
 
+       /* Rx fs_id -> rx_sc mapping */
+       struct xarray sc_xarray;
+
        struct mlx5_core_dev *mdev;
 };
 
        mlx5_cmd_exec(mdev, in, sizeof(in), out, sizeof(out));
 }
 
-static void mlx5e_macsec_cleanup_sa(struct mlx5e_macsec *macsec, struct mlx5e_macsec_sa *sa)
+static void mlx5e_macsec_cleanup_sa(struct mlx5e_macsec *macsec,
+                                   struct mlx5e_macsec_sa *sa,
+                                   bool is_tx)
 {
-       if (sa->fs_id) {
+       int action =  (is_tx) ?  MLX5_ACCEL_MACSEC_ACTION_ENCRYPT :
+                                MLX5_ACCEL_MACSEC_ACTION_DECRYPT;
+
+       if ((is_tx) && sa->fs_id) {
                /* Make sure ongoing datapath readers sees a valid SA */
                rhashtable_remove_fast(&macsec->sci_hash, &sa->hash, rhash_sci);
                sa->fs_id = 0;
        }
 
-       if (!sa->tx_rule)
+       if (!sa->macsec_rule)
                return;
 
-       mlx5e_macsec_fs_del_rule(macsec->macsec_fs, sa->tx_rule,
-                                MLX5_ACCEL_MACSEC_ACTION_ENCRYPT);
+       mlx5e_macsec_fs_del_rule(macsec->macsec_fs, sa->macsec_rule, action);
        mlx5e_macsec_destroy_object(macsec->mdev, sa->macsec_obj_id);
-       sa->tx_rule = NULL;
+       sa->macsec_rule = NULL;
 }
 
 static int mlx5e_macsec_init_sa(struct macsec_context *ctx,
        struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
        struct mlx5e_macsec *macsec = priv->macsec;
        struct mlx5_macsec_rule_attrs rule_attrs;
-       struct mlx5e_macsec_tx_rule *tx_rule;
        struct mlx5_core_dev *mdev = priv->mdev;
        struct mlx5_macsec_obj_attrs obj_attrs;
+       union mlx5e_macsec_rule *macsec_rule;
        int err;
 
        obj_attrs.next_pn = sa->next_pn;
                return err;
 
        rule_attrs.macsec_obj_id = sa->macsec_obj_id;
-       rule_attrs.action = MLX5_ACCEL_MACSEC_ACTION_ENCRYPT;
+       rule_attrs.sci = sa->sci;
+       rule_attrs.assoc_num = sa->assoc_num;
+       rule_attrs.action = (is_tx) ? MLX5_ACCEL_MACSEC_ACTION_ENCRYPT :
+                                     MLX5_ACCEL_MACSEC_ACTION_DECRYPT;
 
-       tx_rule = mlx5e_macsec_fs_add_rule(macsec->macsec_fs, ctx, &rule_attrs, &sa->fs_id);
-       if (IS_ERR_OR_NULL(tx_rule))
+       macsec_rule = mlx5e_macsec_fs_add_rule(macsec->macsec_fs, ctx, &rule_attrs, &sa->fs_id);
+       if (IS_ERR_OR_NULL(macsec_rule))
                goto destroy_macsec_object;
 
-       err = rhashtable_insert_fast(&macsec->sci_hash, &sa->hash, rhash_sci);
-       if (err)
-               goto destroy_macsec_rule;
+       sa->macsec_rule = macsec_rule;
+
+       if (is_tx) {
+               err = rhashtable_insert_fast(&macsec->sci_hash, &sa->hash, rhash_sci);
+               if (err)
+                       goto destroy_macsec_object_and_rule;
+       }
 
-       sa->tx_rule = tx_rule;
        return 0;
 
-destroy_macsec_rule:
-       mlx5e_macsec_fs_del_rule(macsec->macsec_fs, tx_rule, MLX5_ACCEL_MACSEC_ACTION_ENCRYPT);
+destroy_macsec_object_and_rule:
+       mlx5e_macsec_cleanup_sa(macsec, sa, is_tx);
 destroy_macsec_object:
        mlx5e_macsec_destroy_object(mdev, sa->macsec_obj_id);
 
 
        rx_sa->active = active;
        if (!active) {
-               mlx5e_macsec_destroy_object(mdev, rx_sa->macsec_obj_id);
+               mlx5e_macsec_cleanup_sa(macsec, rx_sa, false);
                return 0;
        }
 
                if (err)
                        goto out;
        } else {
-               if (!tx_sa->tx_rule)
+               if (!tx_sa->macsec_rule)
                        return -EINVAL;
 
-               mlx5e_macsec_cleanup_sa(macsec, tx_sa);
+               mlx5e_macsec_cleanup_sa(macsec, tx_sa, true);
        }
 
        tx_sa->active = ctx_tx_sa->active;
                goto out;
        }
 
-       mlx5e_macsec_cleanup_sa(macsec, tx_sa);
+       mlx5e_macsec_cleanup_sa(macsec, tx_sa, true);
        mlx5_destroy_encryption_key(macsec->mdev, tx_sa->enc_key_id);
        kfree_rcu(tx_sa);
        macsec->tx_sa[assoc_num] = NULL;
 
 static int mlx5e_macsec_add_rxsc(struct macsec_context *ctx)
 {
+       struct mlx5e_macsec_rx_sc_xarray_element *sc_xarray_element;
        struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
        const struct macsec_rx_sc *ctx_rx_sc = ctx->rx_sc;
        struct mlx5e_macsec_rx_sc *rx_sc;
                goto out;
        }
 
+       sc_xarray_element = kzalloc(sizeof(*sc_xarray_element), GFP_KERNEL);
+       if (!sc_xarray_element) {
+               err = -ENOMEM;
+               goto destroy_rx_sc;
+       }
+
+       sc_xarray_element->rx_sc = rx_sc;
+       err = xa_alloc(&macsec->sc_xarray, &sc_xarray_element->fs_id, sc_xarray_element,
+                      XA_LIMIT(1, USHRT_MAX), GFP_KERNEL);
+       if (err)
+               goto destroy_sc_xarray_elemenet;
+
        rx_sc->sci = ctx_rx_sc->sci;
        rx_sc->active = ctx_rx_sc->active;
        list_add_rcu(&rx_sc->rx_sc_list_element, &macsec->macsec_rx_sc_list_head);
 
+       rx_sc->sc_xarray_element = sc_xarray_element;
+
+       mutex_unlock(&macsec->lock);
+
+       return 0;
+
+destroy_sc_xarray_elemenet:
+       kfree(sc_xarray_element);
+destroy_rx_sc:
+       kfree(rx_sc);
+
 out:
        mutex_unlock(&macsec->lock);
 
 static int mlx5e_macsec_del_rxsc(struct macsec_context *ctx)
 {
        struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
-       struct mlx5_core_dev *mdev = priv->mdev;
        struct mlx5e_macsec_rx_sc *rx_sc;
        struct mlx5e_macsec_sa *rx_sa;
        struct mlx5e_macsec *macsec;
                if (!rx_sa)
                        continue;
 
-               mlx5e_macsec_destroy_object(mdev, rx_sa->macsec_obj_id);
-               mlx5_destroy_encryption_key(mdev, rx_sa->enc_key_id);
+               mlx5e_macsec_cleanup_sa(macsec, rx_sa, false);
+               mlx5_destroy_encryption_key(macsec->mdev, rx_sa->enc_key_id);
 
                kfree(rx_sa);
                rx_sc->rx_sa[i] = NULL;
        }
 
        list_del_rcu(&rx_sc->rx_sc_list_element);
+       xa_erase(&macsec->sc_xarray, rx_sc->sc_xarray_element->fs_id);
+       kfree(rx_sc->sc_xarray_element);
 
        kfree_rcu(rx_sc);
 
        const struct macsec_rx_sa *ctx_rx_sa = ctx->sa.rx_sa;
        struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
        struct mlx5_core_dev *mdev = priv->mdev;
-       struct mlx5_macsec_obj_attrs attrs;
        u8 assoc_num = ctx->sa.assoc_num;
        struct mlx5e_macsec_rx_sc *rx_sc;
        sci_t sci = ctx_rx_sa->sc->sci;
        rx_sa->next_pn = ctx_rx_sa->next_pn;
        rx_sa->sci = sci;
        rx_sa->assoc_num = assoc_num;
+       rx_sa->fs_id = rx_sc->sc_xarray_element->fs_id;
+
        err = mlx5_create_encryption_key(mdev, ctx->sa.key, ctx->secy->key_len,
                                         MLX5_ACCEL_OBJ_MACSEC_KEY,
                                         &rx_sa->enc_key_id);
        if (!rx_sa->active)
                goto out;
 
-       attrs.sci = rx_sa->sci;
-       attrs.enc_key_id = rx_sa->enc_key_id;
-
        //TODO - add support for both authentication and encryption flows
-       err = mlx5e_macsec_create_object(mdev, &attrs, false, &rx_sa->macsec_obj_id);
+       err = mlx5e_macsec_init_sa(ctx, rx_sa, true, false);
        if (err)
                goto destroy_encryption_key;
 
 static int mlx5e_macsec_del_rxsa(struct macsec_context *ctx)
 {
        struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
-       struct mlx5_core_dev *mdev = priv->mdev;
        sci_t sci = ctx->sa.rx_sa->sc->sci;
        struct mlx5e_macsec_rx_sc *rx_sc;
        u8 assoc_num = ctx->sa.assoc_num;
                goto out;
        }
 
-       mlx5e_macsec_destroy_object(mdev, rx_sa->macsec_obj_id);
-       mlx5_destroy_encryption_key(mdev, rx_sa->enc_key_id);
-
+       mlx5e_macsec_cleanup_sa(macsec, rx_sa, false);
+       mlx5_destroy_encryption_key(macsec->mdev, rx_sa->enc_key_id);
        kfree(rx_sa);
        rx_sc->rx_sa[assoc_num] = NULL;
 
                goto err_out;
        }
 
+       xa_init_flags(&macsec->sc_xarray, XA_FLAGS_ALLOC1);
+
        priv->macsec = macsec;
 
        macsec->mdev = mdev;
 
                                  CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE))
 #define TX_CHECK_TABLE_LEVEL 1
 #define TX_CHECK_TABLE_NUM_FTE 2
+#define RX_CRYPTO_TABLE_LEVEL 0
+#define RX_CHECK_TABLE_LEVEL 1
+#define RX_CHECK_TABLE_NUM_FTE 3
+#define RX_CRYPTO_TABLE_NUM_GROUPS 3
+#define RX_CRYPTO_TABLE_SA_RULE_WITH_SCI_GROUP_SIZE \
+       ((CRYPTO_NUM_MAXSEC_FTE - CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE) / 2)
+#define RX_CRYPTO_TABLE_SA_RULE_WITHOUT_SCI_GROUP_SIZE \
+       (CRYPTO_NUM_MAXSEC_FTE - RX_CRYPTO_TABLE_SA_RULE_WITH_SCI_GROUP_SIZE)
+#define RX_NUM_OF_RULES_PER_SA 2
 
 #define MLX5_MACSEC_TAG_LEN 8 /* SecTAG length with ethertype and without the optional SCI */
-
+#define MLX5_MACSEC_SECTAG_TCI_AN_FIELD_BITMASK 0x23
+#define MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET 0x8
+#define MLX5_MACSEC_SECTAG_TCI_SC_FIELD_OFFSET 0x5
+#define MLX5_MACSEC_SECTAG_TCI_SC_FIELD_BIT (0x1 << MLX5_MACSEC_SECTAG_TCI_SC_FIELD_OFFSET)
+#define MLX5_SECTAG_HEADER_SIZE_WITHOUT_SCI 0x8
+#define MLX5_SECTAG_HEADER_SIZE_WITH_SCI (MLX5_SECTAG_HEADER_SIZE_WITHOUT_SCI + MACSEC_SCI_LEN)
+
+/* MACsec RX flow steering */
 #define MLX5_ETH_WQE_FT_META_MACSEC_MASK 0x3E
 
 struct mlx5_sectag_header {
        u32 fs_id;
 };
 
-struct mlx5e_macsec_tx {
+struct mlx5e_macsec_tables {
        struct mlx5e_flow_table ft_crypto;
        struct mlx5_flow_handle *crypto_miss_rule;
-       struct mlx5_flow_handle *crypto_mke_rule;
 
        struct mlx5_flow_table *ft_check;
        struct mlx5_flow_group  *ft_check_group;
        struct mlx5_fc *check_miss_rule_counter;
        struct mlx5_flow_handle *check_miss_rule;
        struct mlx5_fc *check_rule_counter;
+
+       u32 refcnt;
+};
+
+struct mlx5e_macsec_tx {
+       struct mlx5_flow_handle *crypto_mke_rule;
        struct mlx5_flow_handle *check_rule;
 
        struct ida tx_halloc;
 
-       u32 refcnt;
+       struct mlx5e_macsec_tables tables;
+};
+
+struct mlx5e_macsec_rx_rule {
+       struct mlx5_flow_handle *rule[RX_NUM_OF_RULES_PER_SA];
+       struct mlx5_modify_hdr *meta_modhdr;
+};
+
+struct mlx5e_macsec_rx {
+       struct mlx5_flow_handle *check_rule[2];
+       struct mlx5_pkt_reformat *check_rule_pkt_reformat[2];
+
+       struct mlx5e_macsec_tables tables;
+};
+
+union mlx5e_macsec_rule {
+       struct mlx5e_macsec_tx_rule tx_rule;
+       struct mlx5e_macsec_rx_rule rx_rule;
 };
 
 struct mlx5e_macsec_fs {
        struct mlx5_core_dev *mdev;
        struct net_device *netdev;
        struct mlx5e_macsec_tx *tx_fs;
+       struct mlx5e_macsec_rx *rx_fs;
 };
 
 static void macsec_fs_tx_destroy(struct mlx5e_macsec_fs *macsec_fs)
 {
        struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+       struct mlx5e_macsec_tables *tx_tables;
+
+       tx_tables = &tx_fs->tables;
 
        /* Tx check table */
        if (tx_fs->check_rule) {
                tx_fs->check_rule = NULL;
        }
 
-       if (tx_fs->check_miss_rule) {
-               mlx5_del_flow_rules(tx_fs->check_miss_rule);
-               tx_fs->check_miss_rule = NULL;
+       if (tx_tables->check_miss_rule) {
+               mlx5_del_flow_rules(tx_tables->check_miss_rule);
+               tx_tables->check_miss_rule = NULL;
        }
 
-       if (tx_fs->ft_check_group) {
-               mlx5_destroy_flow_group(tx_fs->ft_check_group);
-               tx_fs->ft_check_group = NULL;
+       if (tx_tables->ft_check_group) {
+               mlx5_destroy_flow_group(tx_tables->ft_check_group);
+               tx_tables->ft_check_group = NULL;
        }
 
-       if (tx_fs->ft_check) {
-               mlx5_destroy_flow_table(tx_fs->ft_check);
-               tx_fs->ft_check = NULL;
+       if (tx_tables->ft_check) {
+               mlx5_destroy_flow_table(tx_tables->ft_check);
+               tx_tables->ft_check = NULL;
        }
 
        /* Tx crypto table */
                tx_fs->crypto_mke_rule = NULL;
        }
 
-       if (tx_fs->crypto_miss_rule) {
-               mlx5_del_flow_rules(tx_fs->crypto_miss_rule);
-               tx_fs->crypto_miss_rule = NULL;
+       if (tx_tables->crypto_miss_rule) {
+               mlx5_del_flow_rules(tx_tables->crypto_miss_rule);
+               tx_tables->crypto_miss_rule = NULL;
        }
 
-       mlx5e_destroy_flow_table(&tx_fs->ft_crypto);
+       mlx5e_destroy_flow_table(&tx_tables->ft_crypto);
 }
 
 static int macsec_fs_tx_create_crypto_table_groups(struct mlx5e_flow_table *ft)
        struct net_device *netdev = macsec_fs->netdev;
        struct mlx5_flow_table_attr ft_attr = {};
        struct mlx5_flow_destination dest = {};
+       struct mlx5e_macsec_tables *tx_tables;
        struct mlx5_flow_act flow_act = {};
        struct mlx5e_flow_table *ft_crypto;
        struct mlx5_flow_table *flow_table;
        if (!flow_group_in)
                goto out_spec;
 
-       ft_crypto = &tx_fs->ft_crypto;
+       tx_tables = &tx_fs->tables;
+       ft_crypto = &tx_tables->ft_crypto;
 
        /* Tx crypto table  */
        ft_attr.flags = MLX5_FLOW_TABLE_TUNNEL_EN_REFORMAT;
                netdev_err(netdev, "Failed to add MACsec Tx table default miss rule %d\n", err);
                goto err;
        }
-       tx_fs->crypto_miss_rule = rule;
+       tx_tables->crypto_miss_rule = rule;
 
        /* Tx check table */
        flow_table = macsec_fs_auto_group_table_create(ns, 0, TX_CHECK_TABLE_LEVEL,
                netdev_err(netdev, "fail to create MACsec TX check table, err(%d)\n", err);
                goto err;
        }
-       tx_fs->ft_check = flow_table;
+       tx_tables->ft_check = flow_table;
 
        /* Tx check table Default miss group/rule */
        memset(flow_group_in, 0, inlen);
        MLX5_SET(create_flow_group_in, flow_group_in, start_flow_index, flow_table->max_fte - 1);
        MLX5_SET(create_flow_group_in, flow_group_in, end_flow_index, flow_table->max_fte - 1);
-       flow_group = mlx5_create_flow_group(tx_fs->ft_check, flow_group_in);
+       flow_group = mlx5_create_flow_group(tx_tables->ft_check, flow_group_in);
        if (IS_ERR(flow_group)) {
                err = PTR_ERR(flow_group);
                netdev_err(netdev,
                           err);
                goto err;
        }
-       tx_fs->ft_check_group = flow_group;
+       tx_tables->ft_check_group = flow_group;
 
        /* Tx check table default drop rule */
        memset(&dest, 0, sizeof(struct mlx5_flow_destination));
        memset(&flow_act, 0, sizeof(flow_act));
        dest.type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
-       dest.counter_id = mlx5_fc_id(tx_fs->check_miss_rule_counter);
+       dest.counter_id = mlx5_fc_id(tx_tables->check_miss_rule_counter);
        flow_act.action = MLX5_FLOW_CONTEXT_ACTION_DROP | MLX5_FLOW_CONTEXT_ACTION_COUNT;
-       rule = mlx5_add_flow_rules(tx_fs->ft_check,  NULL, &flow_act, &dest, 1);
+       rule = mlx5_add_flow_rules(tx_tables->ft_check,  NULL, &flow_act, &dest, 1);
        if (IS_ERR(rule)) {
                err = PTR_ERR(rule);
                netdev_err(netdev, "Failed to added MACsec tx check drop rule, err(%d)\n", err);
                goto err;
        }
-       tx_fs->check_miss_rule = rule;
+       tx_tables->check_miss_rule = rule;
 
        /* Tx check table rule */
        memset(spec, 0, sizeof(struct mlx5_flow_spec));
        flow_act.flags = FLOW_ACT_NO_APPEND;
        flow_act.action = MLX5_FLOW_CONTEXT_ACTION_ALLOW | MLX5_FLOW_CONTEXT_ACTION_COUNT;
        dest.type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
-       dest.counter_id = mlx5_fc_id(tx_fs->check_rule_counter);
-       rule = mlx5_add_flow_rules(tx_fs->ft_check, spec, &flow_act, &dest, 1);
+       dest.counter_id = mlx5_fc_id(tx_tables->check_rule_counter);
+       rule = mlx5_add_flow_rules(tx_tables->ft_check, spec, &flow_act, &dest, 1);
        if (IS_ERR(rule)) {
                err = PTR_ERR(rule);
                netdev_err(netdev, "Failed to add MACsec check rule, err=%d\n", err);
 static int macsec_fs_tx_ft_get(struct mlx5e_macsec_fs *macsec_fs)
 {
        struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+       struct mlx5e_macsec_tables *tx_tables;
        int err = 0;
 
-       if (tx_fs->refcnt)
+       tx_tables = &tx_fs->tables;
+       if (tx_tables->refcnt)
                goto out;
 
        err = macsec_fs_tx_create(macsec_fs);
                return err;
 
 out:
-       tx_fs->refcnt++;
+       tx_tables->refcnt++;
        return err;
 }
 
 static void macsec_fs_tx_ft_put(struct mlx5e_macsec_fs *macsec_fs)
 {
-       struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+       struct mlx5e_macsec_tables *tx_tables = &macsec_fs->tx_fs->tables;
 
-       if (--tx_fs->refcnt)
+       if (--tx_tables->refcnt)
                return;
 
        macsec_fs_tx_destroy(macsec_fs);
        int err = 0;
        u32 id;
 
-       err = ida_alloc_range(&tx_fs->tx_halloc, 1, MLX5_MACSEC_NUM_OF_SUPPORTED_INTERFACES,
+       err = ida_alloc_range(&tx_fs->tx_halloc, 1,
+                             MLX5_MACSEC_NUM_OF_SUPPORTED_INTERFACES,
                              GFP_KERNEL);
        if (err < 0)
                return err;
        macsec_fs_tx_ft_put(macsec_fs);
 }
 
-static struct mlx5e_macsec_tx_rule *
+static union mlx5e_macsec_rule *
 macsec_fs_tx_add_rule(struct mlx5e_macsec_fs *macsec_fs,
                      const struct macsec_context *macsec_ctx,
                      struct mlx5_macsec_rule_attrs *attrs,
        struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
        struct net_device *netdev = macsec_fs->netdev;
        struct mlx5_flow_destination dest = {};
+       struct mlx5e_macsec_tables *tx_tables;
+       union mlx5e_macsec_rule *macsec_rule;
        struct mlx5e_macsec_tx_rule *tx_rule;
        struct mlx5_flow_act flow_act = {};
        struct mlx5_flow_handle *rule;
        int err = 0;
        u32 fs_id;
 
+       tx_tables = &tx_fs->tables;
+
        spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
        if (!spec)
                return NULL;
        if (err)
                goto out_spec;
 
-       tx_rule = kzalloc(sizeof(*tx_rule), GFP_KERNEL);
-       if (!tx_rule) {
+       macsec_rule = kzalloc(sizeof(*macsec_rule), GFP_KERNEL);
+       if (!macsec_rule) {
                macsec_fs_tx_ft_put(macsec_fs);
                goto out_spec;
        }
 
+       tx_rule = &macsec_rule->tx_rule;
+
        /* Tx crypto table crypto rule */
        macsec_fs_tx_create_sectag_header(macsec_ctx, reformatbf, &reformat_size);
 
                          MLX5_FLOW_CONTEXT_ACTION_CRYPTO_ENCRYPT |
                          MLX5_FLOW_CONTEXT_ACTION_PACKET_REFORMAT;
        dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
-       dest.ft = tx_fs->ft_check;
-       rule = mlx5_add_flow_rules(tx_fs->ft_crypto.t, spec, &flow_act, &dest, 1);
+       dest.ft = tx_tables->ft_check;
+       rule = mlx5_add_flow_rules(tx_tables->ft_crypto.t, spec, &flow_act, &dest, 1);
        if (IS_ERR(rule)) {
                err = PTR_ERR(rule);
                netdev_err(netdev, "Failed to add MACsec TX crypto rule, err=%d\n", err);
 
 err:
        macsec_fs_tx_del_rule(macsec_fs, tx_rule);
-       tx_rule = NULL;
+       macsec_rule = NULL;
 out_spec:
        kvfree(spec);
 
-       return tx_rule;
+       return macsec_rule;
 }
 
 static void macsec_fs_tx_cleanup(struct mlx5e_macsec_fs *macsec_fs)
 {
        struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
        struct mlx5_core_dev *mdev = macsec_fs->mdev;
+       struct mlx5e_macsec_tables *tx_tables;
 
        if (!tx_fs)
                return;
 
-       if (tx_fs->refcnt) {
+       tx_tables = &tx_fs->tables;
+       if (tx_tables->refcnt) {
                netdev_err(macsec_fs->netdev,
                           "Can't destroy MACsec offload tx_fs, refcnt(%u) isn't 0\n",
-                          tx_fs->refcnt);
+                          tx_tables->refcnt);
                return;
        }
 
        ida_destroy(&tx_fs->tx_halloc);
 
-       if (tx_fs->check_miss_rule_counter) {
-               mlx5_fc_destroy(mdev, tx_fs->check_miss_rule_counter);
-               tx_fs->check_miss_rule_counter = NULL;
+       if (tx_tables->check_miss_rule_counter) {
+               mlx5_fc_destroy(mdev, tx_tables->check_miss_rule_counter);
+               tx_tables->check_miss_rule_counter = NULL;
        }
 
-       if (tx_fs->check_rule_counter) {
-               mlx5_fc_destroy(mdev, tx_fs->check_rule_counter);
-               tx_fs->check_rule_counter = NULL;
+       if (tx_tables->check_rule_counter) {
+               mlx5_fc_destroy(mdev, tx_tables->check_rule_counter);
+               tx_tables->check_rule_counter = NULL;
        }
 
        kfree(tx_fs);
 {
        struct net_device *netdev = macsec_fs->netdev;
        struct mlx5_core_dev *mdev = macsec_fs->mdev;
+       struct mlx5e_macsec_tables *tx_tables;
        struct mlx5e_macsec_tx *tx_fs;
        struct mlx5_fc *flow_counter;
        int err;
        if (!tx_fs)
                return -ENOMEM;
 
+       tx_tables = &tx_fs->tables;
+
        flow_counter = mlx5_fc_create(mdev, false);
        if (IS_ERR(flow_counter)) {
                err = PTR_ERR(flow_counter);
                           err);
                goto err_encrypt_counter;
        }
-       tx_fs->check_rule_counter = flow_counter;
+       tx_tables->check_rule_counter = flow_counter;
 
        flow_counter = mlx5_fc_create(mdev, false);
        if (IS_ERR(flow_counter)) {
                           err);
                goto err_drop_counter;
        }
-       tx_fs->check_miss_rule_counter = flow_counter;
+       tx_tables->check_miss_rule_counter = flow_counter;
 
        ida_init(&tx_fs->tx_halloc);
 
        return 0;
 
 err_drop_counter:
-       mlx5_fc_destroy(mdev, tx_fs->check_rule_counter);
-       tx_fs->check_rule_counter = NULL;
+       mlx5_fc_destroy(mdev, tx_tables->check_rule_counter);
+       tx_tables->check_rule_counter = NULL;
 
 err_encrypt_counter:
        kfree(tx_fs);
        return err;
 }
 
-struct mlx5e_macsec_tx_rule *
+static void macsec_fs_rx_destroy(struct mlx5e_macsec_fs *macsec_fs)
+{
+       struct mlx5e_macsec_rx *rx_fs = macsec_fs->rx_fs;
+       struct mlx5e_macsec_tables *rx_tables;
+       int i;
+
+       /* Rx check table */
+       for (i = 1; i >= 0; --i) {
+               if (rx_fs->check_rule[i]) {
+                       mlx5_del_flow_rules(rx_fs->check_rule[i]);
+                       rx_fs->check_rule[i] = NULL;
+               }
+
+               if (rx_fs->check_rule_pkt_reformat[i]) {
+                       mlx5_packet_reformat_dealloc(macsec_fs->mdev,
+                                                    rx_fs->check_rule_pkt_reformat[i]);
+                       rx_fs->check_rule_pkt_reformat[i] = NULL;
+               }
+       }
+
+       rx_tables = &rx_fs->tables;
+
+       if (rx_tables->check_miss_rule) {
+               mlx5_del_flow_rules(rx_tables->check_miss_rule);
+               rx_tables->check_miss_rule = NULL;
+       }
+
+       if (rx_tables->ft_check_group) {
+               mlx5_destroy_flow_group(rx_tables->ft_check_group);
+               rx_tables->ft_check_group = NULL;
+       }
+
+       if (rx_tables->ft_check) {
+               mlx5_destroy_flow_table(rx_tables->ft_check);
+               rx_tables->ft_check = NULL;
+       }
+
+       /* Rx crypto table */
+       if (rx_tables->crypto_miss_rule) {
+               mlx5_del_flow_rules(rx_tables->crypto_miss_rule);
+               rx_tables->crypto_miss_rule = NULL;
+       }
+
+       mlx5e_destroy_flow_table(&rx_tables->ft_crypto);
+}
+
+static int macsec_fs_rx_create_crypto_table_groups(struct mlx5e_flow_table *ft)
+{
+       int inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+       int mclen = MLX5_ST_SZ_BYTES(fte_match_param);
+       int ix = 0;
+       u32 *in;
+       int err;
+       u8 *mc;
+
+       ft->g = kcalloc(RX_CRYPTO_TABLE_NUM_GROUPS, sizeof(*ft->g), GFP_KERNEL);
+       if (!ft->g)
+               return -ENOMEM;
+
+       in = kvzalloc(inlen, GFP_KERNEL);
+       if (!in) {
+               kfree(ft->g);
+               return -ENOMEM;
+       }
+
+       mc = MLX5_ADDR_OF(create_flow_group_in, in, match_criteria);
+
+       /* Flow group for SA rule with SCI */
+       MLX5_SET_CFG(in, match_criteria_enable, MLX5_MATCH_OUTER_HEADERS |
+                                               MLX5_MATCH_MISC_PARAMETERS_5);
+       MLX5_SET_TO_ONES(fte_match_param, mc, outer_headers.ethertype);
+
+       MLX5_SET(fte_match_param, mc, misc_parameters_5.macsec_tag_0,
+                MLX5_MACSEC_SECTAG_TCI_AN_FIELD_BITMASK <<
+                MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+       MLX5_SET_TO_ONES(fte_match_param, mc, misc_parameters_5.macsec_tag_2);
+       MLX5_SET_TO_ONES(fte_match_param, mc, misc_parameters_5.macsec_tag_3);
+
+       MLX5_SET_CFG(in, start_flow_index, ix);
+       ix += RX_CRYPTO_TABLE_SA_RULE_WITH_SCI_GROUP_SIZE;
+       MLX5_SET_CFG(in, end_flow_index, ix - 1);
+       ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+       if (IS_ERR(ft->g[ft->num_groups]))
+               goto err;
+       ft->num_groups++;
+
+       /* Flow group for SA rule without SCI */
+       memset(in, 0, inlen);
+       memset(mc, 0, mclen);
+       MLX5_SET_CFG(in, match_criteria_enable, MLX5_MATCH_OUTER_HEADERS |
+                                               MLX5_MATCH_MISC_PARAMETERS_5);
+       MLX5_SET_TO_ONES(fte_match_param, mc, outer_headers.smac_47_16);
+       MLX5_SET_TO_ONES(fte_match_param, mc, outer_headers.smac_15_0);
+       MLX5_SET_TO_ONES(fte_match_param, mc, outer_headers.ethertype);
+
+       MLX5_SET(fte_match_param, mc, misc_parameters_5.macsec_tag_0,
+                MLX5_MACSEC_SECTAG_TCI_AN_FIELD_BITMASK << MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+
+       MLX5_SET_CFG(in, start_flow_index, ix);
+       ix += RX_CRYPTO_TABLE_SA_RULE_WITHOUT_SCI_GROUP_SIZE;
+       MLX5_SET_CFG(in, end_flow_index, ix - 1);
+       ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+       if (IS_ERR(ft->g[ft->num_groups]))
+               goto err;
+       ft->num_groups++;
+
+       /* Flow Group for l2 traps */
+       memset(in, 0, inlen);
+       memset(mc, 0, mclen);
+       MLX5_SET_CFG(in, start_flow_index, ix);
+       ix += CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE;
+       MLX5_SET_CFG(in, end_flow_index, ix - 1);
+       ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+       if (IS_ERR(ft->g[ft->num_groups]))
+               goto err;
+       ft->num_groups++;
+
+       kvfree(in);
+       return 0;
+
+err:
+       err = PTR_ERR(ft->g[ft->num_groups]);
+       ft->g[ft->num_groups] = NULL;
+       kvfree(in);
+
+       return err;
+}
+
+static int macsec_fs_rx_create_check_decap_rule(struct mlx5e_macsec_fs *macsec_fs,
+                                               struct mlx5_flow_destination *dest,
+                                               struct mlx5_flow_act *flow_act,
+                                               struct mlx5_flow_spec *spec,
+                                               int reformat_param_size)
+{
+       int rule_index = (reformat_param_size == MLX5_SECTAG_HEADER_SIZE_WITH_SCI) ? 0 : 1;
+       u8 mlx5_reformat_buf[MLX5_SECTAG_HEADER_SIZE_WITH_SCI];
+       struct mlx5_pkt_reformat_params reformat_params = {};
+       struct mlx5e_macsec_rx *rx_fs = macsec_fs->rx_fs;
+       struct net_device *netdev = macsec_fs->netdev;
+       struct mlx5e_macsec_tables *rx_tables;
+       struct mlx5_flow_handle *rule;
+       int err = 0;
+
+       rx_tables = &rx_fs->tables;
+
+       /* Rx check table decap 16B rule */
+       memset(dest, 0, sizeof(*dest));
+       memset(flow_act, 0, sizeof(*flow_act));
+       memset(spec, 0, sizeof(*spec));
+
+       reformat_params.type = MLX5_REFORMAT_TYPE_DEL_MACSEC;
+       reformat_params.size = reformat_param_size;
+       reformat_params.data = mlx5_reformat_buf;
+       flow_act->pkt_reformat = mlx5_packet_reformat_alloc(macsec_fs->mdev,
+                                                           &reformat_params,
+                                                           MLX5_FLOW_NAMESPACE_KERNEL_RX_MACSEC);
+       if (IS_ERR(flow_act->pkt_reformat)) {
+               err = PTR_ERR(flow_act->pkt_reformat);
+               netdev_err(netdev, "Failed to allocate MACsec Rx reformat context err=%d\n", err);
+               return err;
+       }
+       rx_fs->check_rule_pkt_reformat[rule_index] = flow_act->pkt_reformat;
+
+       spec->match_criteria_enable = MLX5_MATCH_MISC_PARAMETERS_2;
+       /* MACsec syndrome match */
+       MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, misc_parameters_2.macsec_syndrome);
+       MLX5_SET(fte_match_param, spec->match_value, misc_parameters_2.macsec_syndrome, 0);
+       /* ASO return reg syndrome match */
+       MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, misc_parameters_2.metadata_reg_c_4);
+       MLX5_SET(fte_match_param, spec->match_value, misc_parameters_2.metadata_reg_c_4, 0);
+
+       spec->match_criteria_enable |= MLX5_MATCH_MISC_PARAMETERS_5;
+       /* Sectag TCI SC present bit*/
+       MLX5_SET(fte_match_param, spec->match_criteria, misc_parameters_5.macsec_tag_0,
+                MLX5_MACSEC_SECTAG_TCI_SC_FIELD_BIT << MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+
+       if (reformat_param_size == MLX5_SECTAG_HEADER_SIZE_WITH_SCI)
+               MLX5_SET(fte_match_param, spec->match_value, misc_parameters_5.macsec_tag_0,
+                        MLX5_MACSEC_SECTAG_TCI_SC_FIELD_BIT <<
+                        MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+
+       flow_act->flags = FLOW_ACT_NO_APPEND;
+       flow_act->action = MLX5_FLOW_CONTEXT_ACTION_FWD_NEXT_PRIO |
+                          MLX5_FLOW_CONTEXT_ACTION_PACKET_REFORMAT |
+                          MLX5_FLOW_CONTEXT_ACTION_COUNT;
+       dest->type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
+       dest->counter_id = mlx5_fc_id(rx_tables->check_rule_counter);
+       rule = mlx5_add_flow_rules(rx_tables->ft_check, spec, flow_act, dest, 1);
+       if (IS_ERR(rule)) {
+               err = PTR_ERR(rule);
+               netdev_err(netdev, "Failed to add MACsec Rx check rule, err=%d\n", err);
+               return err;
+       }
+
+       rx_fs->check_rule[rule_index] = rule;
+
+       return 0;
+}
+
+static int macsec_fs_rx_create(struct mlx5e_macsec_fs *macsec_fs)
+{
+       int inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+       struct mlx5e_macsec_rx *rx_fs = macsec_fs->rx_fs;
+       struct net_device *netdev = macsec_fs->netdev;
+       struct mlx5_flow_table_attr ft_attr = {};
+       struct mlx5_flow_destination dest = {};
+       struct mlx5e_macsec_tables *rx_tables;
+       struct mlx5e_flow_table *ft_crypto;
+       struct mlx5_flow_table *flow_table;
+       struct mlx5_flow_group *flow_group;
+       struct mlx5_flow_act flow_act = {};
+       struct mlx5_flow_namespace *ns;
+       struct mlx5_flow_handle *rule;
+       struct mlx5_flow_spec *spec;
+       u32 *flow_group_in;
+       int err = 0;
+
+       ns = mlx5_get_flow_namespace(macsec_fs->mdev, MLX5_FLOW_NAMESPACE_KERNEL_RX_MACSEC);
+       if (!ns)
+               return -ENOMEM;
+
+       spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
+       if (!spec)
+               return -ENOMEM;
+
+       flow_group_in = kvzalloc(inlen, GFP_KERNEL);
+       if (!flow_group_in)
+               goto free_spec;
+
+       rx_tables = &rx_fs->tables;
+       ft_crypto = &rx_tables->ft_crypto;
+
+       /* Rx crypto table */
+       ft_attr.level = RX_CRYPTO_TABLE_LEVEL;
+       ft_attr.max_fte = CRYPTO_NUM_MAXSEC_FTE;
+
+       flow_table = mlx5_create_flow_table(ns, &ft_attr);
+       if (IS_ERR(flow_table)) {
+               err = PTR_ERR(flow_table);
+               netdev_err(netdev, "Failed to create MACsec Rx crypto table err(%d)\n", err);
+               goto out_flow_group;
+       }
+       ft_crypto->t = flow_table;
+
+       /* Rx crypto table groups */
+       err = macsec_fs_rx_create_crypto_table_groups(ft_crypto);
+       if (err) {
+               netdev_err(netdev,
+                          "Failed to create default flow group for MACsec Tx crypto table err(%d)\n",
+                          err);
+               goto err;
+       }
+
+       flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_NEXT_PRIO;
+       rule = mlx5_add_flow_rules(ft_crypto->t, NULL, &flow_act, NULL, 0);
+       if (IS_ERR(rule)) {
+               err = PTR_ERR(rule);
+               netdev_err(netdev,
+                          "Failed to add MACsec Rx crypto table default miss rule %d\n",
+                          err);
+               goto err;
+       }
+       rx_tables->crypto_miss_rule = rule;
+
+       /* Rx check table */
+       flow_table = macsec_fs_auto_group_table_create(ns,
+                                                      MLX5_FLOW_TABLE_TUNNEL_EN_REFORMAT,
+                                                      RX_CHECK_TABLE_LEVEL,
+                                                      RX_CHECK_TABLE_NUM_FTE);
+       if (IS_ERR(flow_table)) {
+               err = PTR_ERR(flow_table);
+               netdev_err(netdev, "fail to create MACsec RX check table, err(%d)\n", err);
+               goto err;
+       }
+       rx_tables->ft_check = flow_table;
+
+       /* Rx check table Default miss group/rule */
+       MLX5_SET(create_flow_group_in, flow_group_in, start_flow_index, flow_table->max_fte - 1);
+       MLX5_SET(create_flow_group_in, flow_group_in, end_flow_index, flow_table->max_fte - 1);
+       flow_group = mlx5_create_flow_group(rx_tables->ft_check, flow_group_in);
+       if (IS_ERR(flow_group)) {
+               err = PTR_ERR(flow_group);
+               netdev_err(netdev,
+                          "Failed to create default flow group for MACsec Rx check table err(%d)\n",
+                          err);
+               goto err;
+       }
+       rx_tables->ft_check_group = flow_group;
+
+       /* Rx check table default drop rule */
+       memset(&flow_act, 0, sizeof(flow_act));
+
+       dest.type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
+       dest.counter_id = mlx5_fc_id(rx_tables->check_miss_rule_counter);
+       flow_act.action = MLX5_FLOW_CONTEXT_ACTION_DROP | MLX5_FLOW_CONTEXT_ACTION_COUNT;
+       rule = mlx5_add_flow_rules(rx_tables->ft_check,  NULL, &flow_act, &dest, 1);
+       if (IS_ERR(rule)) {
+               err = PTR_ERR(rule);
+               netdev_err(netdev, "Failed to added MACsec Rx check drop rule, err(%d)\n", err);
+               goto err;
+       }
+       rx_tables->check_miss_rule = rule;
+
+       /* Rx check table decap rules */
+       err = macsec_fs_rx_create_check_decap_rule(macsec_fs, &dest, &flow_act, spec,
+                                                  MLX5_SECTAG_HEADER_SIZE_WITH_SCI);
+       if (err)
+               goto err;
+
+       err = macsec_fs_rx_create_check_decap_rule(macsec_fs, &dest, &flow_act, spec,
+                                                  MLX5_SECTAG_HEADER_SIZE_WITHOUT_SCI);
+       if (err)
+               goto err;
+
+       goto out_flow_group;
+
+err:
+       macsec_fs_rx_destroy(macsec_fs);
+out_flow_group:
+       kvfree(flow_group_in);
+free_spec:
+       kvfree(spec);
+       return err;
+}
+
+static int macsec_fs_rx_ft_get(struct mlx5e_macsec_fs *macsec_fs)
+{
+       struct mlx5e_macsec_tables *rx_tables = &macsec_fs->rx_fs->tables;
+       int err = 0;
+
+       if (rx_tables->refcnt)
+               goto out;
+
+       err = macsec_fs_rx_create(macsec_fs);
+       if (err)
+               return err;
+
+out:
+       rx_tables->refcnt++;
+       return err;
+}
+
+static void macsec_fs_rx_ft_put(struct mlx5e_macsec_fs *macsec_fs)
+{
+       struct mlx5e_macsec_tables *rx_tables = &macsec_fs->rx_fs->tables;
+
+       if (--rx_tables->refcnt)
+               return;
+
+       macsec_fs_rx_destroy(macsec_fs);
+}
+
+static void macsec_fs_rx_del_rule(struct mlx5e_macsec_fs *macsec_fs,
+                                 struct mlx5e_macsec_rx_rule *rx_rule)
+{
+       int i;
+
+       for (i = 0; i < RX_NUM_OF_RULES_PER_SA; ++i) {
+               if (rx_rule->rule[i]) {
+                       mlx5_del_flow_rules(rx_rule->rule[i]);
+                       rx_rule->rule[i] = NULL;
+               }
+       }
+
+       if (rx_rule->meta_modhdr) {
+               mlx5_modify_header_dealloc(macsec_fs->mdev, rx_rule->meta_modhdr);
+               rx_rule->meta_modhdr = NULL;
+       }
+
+       kfree(rx_rule);
+
+       macsec_fs_rx_ft_put(macsec_fs);
+}
+
+static void macsec_fs_rx_setup_fte(struct mlx5_flow_spec *spec,
+                                  struct mlx5_flow_act *flow_act,
+                                  struct mlx5_macsec_rule_attrs *attrs,
+                                  bool sci_present)
+{
+       u8 tci_an = (sci_present << MLX5_MACSEC_SECTAG_TCI_SC_FIELD_OFFSET) | attrs->assoc_num;
+       struct mlx5_flow_act_crypto_params *crypto_params = &flow_act->crypto;
+       __be32 *sci_p = (__be32 *)(&attrs->sci);
+
+       spec->match_criteria_enable = MLX5_MATCH_OUTER_HEADERS;
+
+       /* MACsec ethertype */
+       MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, outer_headers.ethertype);
+       MLX5_SET(fte_match_param, spec->match_value, outer_headers.ethertype, ETH_P_MACSEC);
+
+       spec->match_criteria_enable |= MLX5_MATCH_MISC_PARAMETERS_5;
+
+       /* Sectag AN + TCI SC present bit*/
+       MLX5_SET(fte_match_param, spec->match_criteria, misc_parameters_5.macsec_tag_0,
+                MLX5_MACSEC_SECTAG_TCI_AN_FIELD_BITMASK << MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+       MLX5_SET(fte_match_param, spec->match_value, misc_parameters_5.macsec_tag_0,
+                tci_an << MLX5_MACSEC_SECTAG_TCI_AN_FIELD_OFFSET);
+
+       if (sci_present) {
+               MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria,
+                                misc_parameters_5.macsec_tag_2);
+               MLX5_SET(fte_match_param, spec->match_value, misc_parameters_5.macsec_tag_2,
+                        be32_to_cpu(sci_p[0]));
+
+               MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria,
+                                misc_parameters_5.macsec_tag_3);
+               MLX5_SET(fte_match_param, spec->match_value, misc_parameters_5.macsec_tag_3,
+                        be32_to_cpu(sci_p[1]));
+       } else {
+               /* When SCI isn't present in the Sectag, need to match the source */
+               /* MAC address only if the SCI contains the default MACsec PORT   */
+               MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, outer_headers.smac_47_16);
+               MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, outer_headers.smac_15_0);
+               memcpy(MLX5_ADDR_OF(fte_match_param, spec->match_value, outer_headers.smac_47_16),
+                      sci_p, ETH_ALEN);
+       }
+
+       crypto_params->type = MLX5_FLOW_CONTEXT_ENCRYPT_DECRYPT_TYPE_MACSEC;
+       crypto_params->obj_id = attrs->macsec_obj_id;
+}
+
+static union mlx5e_macsec_rule *
+macsec_fs_rx_add_rule(struct mlx5e_macsec_fs *macsec_fs,
+                     const struct macsec_context *macsec_ctx,
+                     struct mlx5_macsec_rule_attrs *attrs,
+                     u32 fs_id)
+{
+       u8 action[MLX5_UN_SZ_BYTES(set_add_copy_action_in_auto)] = {};
+       struct mlx5e_macsec_rx *rx_fs = macsec_fs->rx_fs;
+       struct net_device *netdev = macsec_fs->netdev;
+       struct mlx5_modify_hdr *modify_hdr = NULL;
+       struct mlx5_flow_destination dest = {};
+       struct mlx5e_macsec_tables *rx_tables;
+       union mlx5e_macsec_rule *macsec_rule;
+       struct mlx5e_macsec_rx_rule *rx_rule;
+       struct mlx5_flow_act flow_act = {};
+       struct mlx5e_flow_table *ft_crypto;
+       struct mlx5_flow_handle *rule;
+       struct mlx5_flow_spec *spec;
+       int err = 0;
+
+       spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
+       if (!spec)
+               return NULL;
+
+       err = macsec_fs_rx_ft_get(macsec_fs);
+       if (err)
+               goto out_spec;
+
+       macsec_rule = kzalloc(sizeof(*macsec_rule), GFP_KERNEL);
+       if (!macsec_rule) {
+               macsec_fs_rx_ft_put(macsec_fs);
+               goto out_spec;
+       }
+
+       rx_rule = &macsec_rule->rx_rule;
+       rx_tables = &rx_fs->tables;
+       ft_crypto = &rx_tables->ft_crypto;
+
+       /* Set bit[31 - 30] macsec marker - 0x01 */
+       /* Set bit[3-0] fs id */
+       MLX5_SET(set_action_in, action, action_type, MLX5_ACTION_TYPE_SET);
+       MLX5_SET(set_action_in, action, field, MLX5_ACTION_IN_FIELD_METADATA_REG_B);
+       MLX5_SET(set_action_in, action, data, fs_id | BIT(30));
+       MLX5_SET(set_action_in, action, offset, 0);
+       MLX5_SET(set_action_in, action, length, 32);
+
+       modify_hdr = mlx5_modify_header_alloc(macsec_fs->mdev, MLX5_FLOW_NAMESPACE_KERNEL_RX_MACSEC,
+                                             1, action);
+       if (IS_ERR(modify_hdr)) {
+               err = PTR_ERR(modify_hdr);
+               netdev_err(netdev, "fail to alloc MACsec set modify_header_id err=%d\n", err);
+               modify_hdr = NULL;
+               goto err;
+       }
+       rx_rule->meta_modhdr = modify_hdr;
+
+       /* Rx crypto table with SCI rule */
+       macsec_fs_rx_setup_fte(spec, &flow_act, attrs, true);
+
+       flow_act.modify_hdr = modify_hdr;
+       flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_DEST |
+                         MLX5_FLOW_CONTEXT_ACTION_CRYPTO_DECRYPT |
+                         MLX5_FLOW_CONTEXT_ACTION_MOD_HDR;
+
+       dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
+       dest.ft = rx_tables->ft_check;
+       rule = mlx5_add_flow_rules(ft_crypto->t, spec, &flow_act, &dest, 1);
+       if (IS_ERR(rule)) {
+               err = PTR_ERR(rule);
+               netdev_err(netdev,
+                          "Failed to add SA with SCI rule to Rx crypto rule, err=%d\n",
+                          err);
+               goto err;
+       }
+       rx_rule->rule[0] = rule;
+
+       /* Rx crypto table without SCI rule */
+       if (cpu_to_be64((__force u64)attrs->sci) & ntohs(MACSEC_PORT_ES)) {
+               memset(spec, 0, sizeof(struct mlx5_flow_spec));
+               memset(&dest, 0, sizeof(struct mlx5_flow_destination));
+               memset(&flow_act, 0, sizeof(flow_act));
+
+               macsec_fs_rx_setup_fte(spec, &flow_act, attrs, false);
+
+               flow_act.modify_hdr = modify_hdr;
+               flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_DEST |
+                                 MLX5_FLOW_CONTEXT_ACTION_CRYPTO_DECRYPT |
+                                 MLX5_FLOW_CONTEXT_ACTION_MOD_HDR;
+
+               dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
+               dest.ft = rx_tables->ft_check;
+               rule = mlx5_add_flow_rules(ft_crypto->t, spec, &flow_act, &dest, 1);
+               if (IS_ERR(rule)) {
+                       err = PTR_ERR(rule);
+                       netdev_err(netdev,
+                                  "Failed to add SA without SCI rule to Rx crypto rule, err=%d\n",
+                                  err);
+                       goto err;
+               }
+               rx_rule->rule[1] = rule;
+       }
+
+       return macsec_rule;
+
+err:
+       macsec_fs_rx_del_rule(macsec_fs, rx_rule);
+       macsec_rule = NULL;
+out_spec:
+       kvfree(spec);
+       return macsec_rule;
+}
+
+static int macsec_fs_rx_init(struct mlx5e_macsec_fs *macsec_fs)
+{
+       struct net_device *netdev = macsec_fs->netdev;
+       struct mlx5_core_dev *mdev = macsec_fs->mdev;
+       struct mlx5e_macsec_tables *rx_tables;
+       struct mlx5e_macsec_rx *rx_fs;
+       struct mlx5_fc *flow_counter;
+       int err;
+
+       rx_fs = kzalloc(sizeof(*rx_fs), GFP_KERNEL);
+       if (!rx_fs)
+               return -ENOMEM;
+
+       flow_counter = mlx5_fc_create(mdev, false);
+       if (IS_ERR(flow_counter)) {
+               err = PTR_ERR(flow_counter);
+               netdev_err(netdev,
+                          "Failed to create MACsec Rx encrypt flow counter, err(%d)\n",
+                          err);
+               goto err_encrypt_counter;
+       }
+
+       rx_tables = &rx_fs->tables;
+       rx_tables->check_rule_counter = flow_counter;
+
+       flow_counter = mlx5_fc_create(mdev, false);
+       if (IS_ERR(flow_counter)) {
+               err = PTR_ERR(flow_counter);
+               netdev_err(netdev,
+                          "Failed to create MACsec Rx drop flow counter, err(%d)\n",
+                          err);
+               goto err_drop_counter;
+       }
+       rx_tables->check_miss_rule_counter = flow_counter;
+
+       macsec_fs->rx_fs = rx_fs;
+
+       return 0;
+
+err_drop_counter:
+       mlx5_fc_destroy(mdev, rx_tables->check_rule_counter);
+       rx_tables->check_rule_counter = NULL;
+
+err_encrypt_counter:
+       kfree(rx_fs);
+       macsec_fs->rx_fs = NULL;
+
+       return err;
+}
+
+static void macsec_fs_rx_cleanup(struct mlx5e_macsec_fs *macsec_fs)
+{
+       struct mlx5e_macsec_rx *rx_fs = macsec_fs->rx_fs;
+       struct mlx5_core_dev *mdev = macsec_fs->mdev;
+       struct mlx5e_macsec_tables *rx_tables;
+
+       if (!rx_fs)
+               return;
+
+       rx_tables = &rx_fs->tables;
+
+       if (rx_tables->refcnt) {
+               netdev_err(macsec_fs->netdev,
+                          "Can't destroy MACsec offload rx_fs, refcnt(%u) isn't 0\n",
+                          rx_tables->refcnt);
+               return;
+       }
+
+       if (rx_tables->check_miss_rule_counter) {
+               mlx5_fc_destroy(mdev, rx_tables->check_miss_rule_counter);
+               rx_tables->check_miss_rule_counter = NULL;
+       }
+
+       if (rx_tables->check_rule_counter) {
+               mlx5_fc_destroy(mdev, rx_tables->check_rule_counter);
+               rx_tables->check_rule_counter = NULL;
+       }
+
+       kfree(rx_fs);
+       macsec_fs->rx_fs = NULL;
+}
+
+union mlx5e_macsec_rule *
 mlx5e_macsec_fs_add_rule(struct mlx5e_macsec_fs *macsec_fs,
                         const struct macsec_context *macsec_ctx,
                         struct mlx5_macsec_rule_attrs *attrs,
                         u32 *sa_fs_id)
 {
-       if (attrs->action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT)
-               return macsec_fs_tx_add_rule(macsec_fs, macsec_ctx, attrs, sa_fs_id);
-
-       return NULL;
+       return (attrs->action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT) ?
+               macsec_fs_tx_add_rule(macsec_fs, macsec_ctx, attrs, sa_fs_id) :
+               macsec_fs_rx_add_rule(macsec_fs, macsec_ctx, attrs, *sa_fs_id);
 }
 
 void mlx5e_macsec_fs_del_rule(struct mlx5e_macsec_fs *macsec_fs,
-                             struct mlx5e_macsec_tx_rule *tx_rule,
+                             union mlx5e_macsec_rule *macsec_rule,
                              int action)
 {
-       if (action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT)
-               macsec_fs_tx_del_rule(macsec_fs, tx_rule);
+       (action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT) ?
+               macsec_fs_tx_del_rule(macsec_fs, &macsec_rule->tx_rule) :
+               macsec_fs_rx_del_rule(macsec_fs, &macsec_rule->rx_rule);
 }
 
 void mlx5e_macsec_fs_cleanup(struct mlx5e_macsec_fs *macsec_fs)
 {
+       macsec_fs_rx_cleanup(macsec_fs);
        macsec_fs_tx_cleanup(macsec_fs);
        kfree(macsec_fs);
 }
                goto err;
        }
 
+       err = macsec_fs_rx_init(macsec_fs);
+       if (err) {
+               netdev_err(netdev, "MACsec offload: Failed to init tx_fs, err=%d\n", err);
+               goto tx_cleanup;
+       }
+
        return macsec_fs;
 
+tx_cleanup:
+       macsec_fs_tx_cleanup(macsec_fs);
 err:
        kfree(macsec_fs);
        return NULL;