(sizeof(struct tls_offload_context_tx) + TLS_DRIVER_STATE_SIZE_TX)
 
 enum tls_context_flags {
+       /* tls_device_down was called after the netdev went down, device state
+        * was released, and kTLS works in software, even though rx_conf is
+        * still TLS_HW (needed for transition).
+        */
+       TLS_RX_DEV_DEGRADED = 0,
        /* Unlike RX where resync is driven entirely by the core in TX only
         * the driver knows when things went out of sync, so we need the flag
         * to be atomic.
 
        /* cache cold stuff */
        struct proto *sk_proto;
+       struct sock *sk;
 
        void (*sk_destruct)(struct sock *sk);
 
 struct sk_buff *
 tls_validate_xmit_skb(struct sock *sk, struct net_device *dev,
                      struct sk_buff *skb);
+struct sk_buff *
+tls_validate_xmit_skb_sw(struct sock *sk, struct net_device *dev,
+                        struct sk_buff *skb);
 
 static inline bool tls_is_sk_tx_device_offloaded(struct sock *sk)
 {
 
 static DECLARE_WORK(tls_device_gc_work, tls_device_gc_task);
 static LIST_HEAD(tls_device_gc_list);
 static LIST_HEAD(tls_device_list);
+static LIST_HEAD(tls_device_down_list);
 static DEFINE_SPINLOCK(tls_device_lock);
 
 static void tls_device_free_ctx(struct tls_context *ctx)
 
        if (tls_ctx->rx_conf != TLS_HW)
                return;
+       if (unlikely(test_bit(TLS_RX_DEV_DEGRADED, &tls_ctx->flags)))
+               return;
 
        prot = &tls_ctx->prot_info;
        rx_ctx = tls_offload_ctx_rx(tls_ctx);
 
        ctx->sw.decrypted |= is_decrypted;
 
+       if (unlikely(test_bit(TLS_RX_DEV_DEGRADED, &tls_ctx->flags))) {
+               if (likely(is_encrypted || is_decrypted))
+                       return 0;
+
+               /* After tls_device_down disables the offload, the next SKB will
+                * likely have initial fragments decrypted, and final ones not
+                * decrypted. We need to reencrypt that single SKB.
+                */
+               return tls_device_reencrypt(sk, skb);
+       }
+
        /* Return immediately if the record is either entirely plaintext or
         * entirely ciphertext. Otherwise handle reencrypt partially decrypted
         * record.
        spin_unlock_irqrestore(&tls_device_lock, flags);
 
        list_for_each_entry_safe(ctx, tmp, &list, list) {
+               /* Stop offloaded TX and switch to the fallback.
+                * tls_is_sk_tx_device_offloaded will return false.
+                */
+               WRITE_ONCE(ctx->sk->sk_validate_xmit_skb, tls_validate_xmit_skb_sw);
+
+               /* Stop the RX and TX resync.
+                * tls_dev_resync must not be called after tls_dev_del.
+                */
+               WRITE_ONCE(ctx->netdev, NULL);
+
+               /* Start skipping the RX resync logic completely. */
+               set_bit(TLS_RX_DEV_DEGRADED, &ctx->flags);
+
+               /* Sync with inflight packets. After this point:
+                * TX: no non-encrypted packets will be passed to the driver.
+                * RX: resync requests from the driver will be ignored.
+                */
+               synchronize_net();
+
+               /* Release the offload context on the driver side. */
                if (ctx->tx_conf == TLS_HW)
                        netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
                                                        TLS_OFFLOAD_CTX_DIR_TX);
                    !test_bit(TLS_RX_DEV_CLOSED, &ctx->flags))
                        netdev->tlsdev_ops->tls_dev_del(netdev, ctx,
                                                        TLS_OFFLOAD_CTX_DIR_RX);
-               WRITE_ONCE(ctx->netdev, NULL);
-               synchronize_net();
+
                dev_put(netdev);
-               list_del_init(&ctx->list);
 
-               if (refcount_dec_and_test(&ctx->refcount))
-                       tls_device_free_ctx(ctx);
+               /* Move the context to a separate list for two reasons:
+                * 1. When the context is deallocated, list_del is called.
+                * 2. It's no longer an offloaded context, so we don't want to
+                *    run offload-specific code on this context.
+                */
+               spin_lock_irqsave(&tls_device_lock, flags);
+               list_move_tail(&ctx->list, &tls_device_down_list);
+               spin_unlock_irqrestore(&tls_device_lock, flags);
+
+               /* Device contexts for RX and TX will be freed in on sk_destruct
+                * by tls_device_free_ctx. rx_conf and tx_conf stay in TLS_HW.
+                */
        }
 
        up_write(&device_offload_lock);