Infernal Offering is a rare Sorcery card from Commander 2021 (C21), collector number 146. Current market price: $0.37, 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.