Infernal Offering is a rare Sorcery card from Commander 2014 (C14), collector number 24. Current market price: $0.29, TCGplayer market prices via Scryfall.
Choose an opponent. You and that player each sacrifice a creature. Each player who sacrificed a creature this way draws two cards. Choose an opponent. Return a creature card from your graveyard to the battlefield, then that player returns a creature card from their graveyard to the battlefield.