Cheapest priced copy (Crimson Vow Commander): $2.29 at Card Kingdom, near mint, their price list as of .
Benevolent Offering 
Instant · Rare · Commander 2014 · #3
Choose an opponent. You and that player each create three 1/1 white Spirit creature tokens with flying.
Choose an opponent. You gain 2 life for each creature you control and that player gains 2 life for each creature they control.
Legal inCommanderLegacyVintage
Not legal inBrawlStandardPioneerModernPauper
2 printings · $2.29 to $2.49 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Commander 2014 | 3 | Rare | $2.49 | — |
| Crimson Vow Commander | 78 | Rare | $2.29 | — |
3 rulings from Wizards of the Coast
- 7 November 2014You choose the opponents for each effect as the spell resolves.
- 7 November 2014In some unusual cases, the Spirit tokens will have a toughness of 0 or less as they enter the battlefield, perhaps because an opponent controls an enchantment that gives your creatures -1/-1. Because state-based actions aren't performed in the middle of a spell's resolution, you'll gain 2 life for each of those Spirit tokens. After Benevolent Offering has finished resolving, the Spirit tokens will die and subsequently cease to exist.
- 7 November 2014You 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.