diff --git a/Documentation/networking/xfrm_device.rst b/Documentation/networking/xfrm_device.rst
index 01391dfd37d97..6e86c03f85e1b 100644
--- a/Documentation/networking/xfrm_device.rst
+++ b/Documentation/networking/xfrm_device.rst
@@ -136,7 +136,8 @@ the stack in xfrm_input().
 
 	hand the packet to napi_gro_receive() as usual
 
-In ESN mode, xdo_dev_state_advance_esn() is called from xfrm_replay_advance_esn().
+In ESN mode, xdo_dev_state_advance_esn() is called from
+xfrm_replay_advance_esn() for RX, and xfrm_replay_overflow_offload_esn for TX.
 Driver will check packet seq number and update HW ESN state machine if needed.
 
 When the SA is removed by the user, the driver's xdo_dev_state_delete()
diff --git a/drivers/net/bonding/bond_main.c b/drivers/net/bonding/bond_main.c
index 19cbc9ce66ff7..6a9d886d73a33 100644
--- a/drivers/net/bonding/bond_main.c
+++ b/drivers/net/bonding/bond_main.c
@@ -1398,14 +1398,18 @@ static netdev_features_t bond_fix_features(struct net_device *dev,
 				 NETIF_F_HIGHDMA | NETIF_F_LRO)
 
 #define BOND_ENC_FEATURES	(NETIF_F_HW_CSUM | NETIF_F_SG | \
-				 NETIF_F_RXCSUM | NETIF_F_GSO_SOFTWARE)
+				 NETIF_F_RXCSUM | NETIF_F_GSO_SOFTWARE | \
+				 NETIF_F_GSO_PARTIAL)
 
 #define BOND_MPLS_FEATURES	(NETIF_F_HW_CSUM | NETIF_F_SG | \
 				 NETIF_F_GSO_SOFTWARE)
 
+#define BOND_GSO_PARTIAL_FEATURES (NETIF_F_GSO_ESP)
+
 
 static void bond_compute_features(struct bonding *bond)
 {
+	netdev_features_t gso_partial_features = BOND_GSO_PARTIAL_FEATURES;
 	unsigned int dst_release_flag = IFF_XMIT_DST_RELEASE |
 					IFF_XMIT_DST_RELEASE_PERM;
 	netdev_features_t vlan_features = BOND_VLAN_FEATURES;
@@ -1440,6 +1444,10 @@ static void bond_compute_features(struct bonding *bond)
 							  BOND_XFRM_FEATURES);
 #endif /* CONFIG_XFRM_OFFLOAD */
 
+		gso_partial_features = netdev_increment_features(gso_partial_features,
+								 slave->dev->gso_partial_features,
+								 BOND_GSO_PARTIAL_FEATURES);
+
 		mpls_features = netdev_increment_features(mpls_features,
 							  slave->dev->mpls_features,
 							  BOND_MPLS_FEATURES);
@@ -1454,6 +1462,7 @@ static void bond_compute_features(struct bonding *bond)
 	bond_dev->hard_header_len = max_hard_header_len;
 
 done:
+	bond_dev->gso_partial_features = gso_partial_features;
 	bond_dev->vlan_features = vlan_features;
 	bond_dev->hw_enc_features = enc_features | NETIF_F_GSO_ENCAP_ALL |
 				    NETIF_F_HW_VLAN_CTAG_TX |
@@ -5789,6 +5798,7 @@ void bond_setup(struct net_device *bond_dev)
 	bond_dev->hw_features |= NETIF_F_GSO_ENCAP_ALL;
 	bond_dev->features |= bond_dev->hw_features;
 	bond_dev->features |= NETIF_F_HW_VLAN_CTAG_TX | NETIF_F_HW_VLAN_STAG_TX;
+	bond_dev->features |= NETIF_F_GSO_PARTIAL;
 #ifdef CONFIG_XFRM_OFFLOAD
 	bond_dev->hw_features |= BOND_XFRM_FEATURES;
 	/* Only enable XFRM features if this is an active-backup config */
diff --git a/drivers/net/ethernet/chelsio/cxgb4/cxgb4_main.c b/drivers/net/ethernet/chelsio/cxgb4/cxgb4_main.c
index d0061921529f3..9151b4b9cff9f 100644
--- a/drivers/net/ethernet/chelsio/cxgb4/cxgb4_main.c
+++ b/drivers/net/ethernet/chelsio/cxgb4/cxgb4_main.c
@@ -6572,6 +6572,9 @@ static void cxgb4_advance_esn_state(struct xfrm_state *x)
 {
 	struct adapter *adap = netdev2adap(x->xso.dev);
 
+	if (x->xso.dir != XFRM_DEV_OFFLOAD_IN)
+		return;
+
 	if (!mutex_trylock(&uld_mutex)) {
 		dev_dbg(adap->pdev_dev,
 			"crypto uld critical resource is under use\n");
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec.c b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec.c
index a715601865d31..05d0e4a4086a0 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec.c
@@ -419,6 +419,9 @@ static void mlx5e_xfrm_advance_esn_state(struct xfrm_state *x)
 		&sa_entry->modify_work;
 	bool need_update;
 
+	if (x->xso.dir != XFRM_DEV_OFFLOAD_IN)
+		return;
+
 	need_update = mlx5e_ipsec_update_esn_state(sa_entry);
 	if (!need_update)
 		return;
diff --git a/net/xfrm/xfrm_output.c b/net/xfrm/xfrm_output.c
index 9a5e79a38c679..a49fb8bc7ba7d 100644
--- a/net/xfrm/xfrm_output.c
+++ b/net/xfrm/xfrm_output.c
@@ -738,7 +738,7 @@ int xfrm_output(struct sock *sk, struct sk_buff *skb)
 		skb->encapsulation = 1;
 
 		if (skb_is_gso(skb)) {
-			if (skb->inner_protocol)
+			if (skb->inner_protocol && x->props.mode == XFRM_MODE_TUNNEL)
 				return xfrm_output_gso(net, sk, skb);
 
 			skb_shinfo(skb)->gso_type |= SKB_GSO_ESP;
diff --git a/net/xfrm/xfrm_replay.c b/net/xfrm/xfrm_replay.c
index 9277d81b344cb..7a08d9a89012f 100644
--- a/net/xfrm/xfrm_replay.c
+++ b/net/xfrm/xfrm_replay.c
@@ -729,6 +729,7 @@ static int xfrm_replay_overflow_offload_esn(struct xfrm_state *x, struct sk_buff
 		}
 
 		replay_esn->oseq = oseq;
+		xfrm_dev_state_advance_esn(x);
 
 		if (xfrm_aevent_is_on(net))
 			xfrm_replay_notify(x, XFRM_REPLAY_UPDATE);