diff --git a/target/linux/generic/hack-5.10/998-fix-pppoe-flow-offload.patch b/target/linux/generic/hack-5.10/998-fix-pppoe-flow-offload.patch
new file mode 100755
index 0000000000..1171fb3d73
--- /dev/null
+++ b/target/linux/generic/hack-5.10/998-fix-pppoe-flow-offload.patch
@@ -0,0 +1,127 @@
+--- a/net/netfilter/xt_FLOWOFFLOAD.c	2022-04-20 07:17:12.515991000 +0800
++++ b/net/netfilter/xt_FLOWOFFLOAD.c	2022-04-20 07:45:03.874095949 +0800
+@@ -222,13 +222,31 @@
+ 	return false;
+ }
+ 
+-static bool flow_is_valid_ether_device(const struct net_device *dev)
++
++static void
++xt_flowoffload_get_dest_macaddr(u8 *dest, const struct dst_entry *dst,
++				const void *daddr)
+ {
+-	if (!dev || (dev->flags & IFF_LOOPBACK) || dev->type != ARPHRD_ETHER ||
+-	    dev->addr_len != ETH_ALEN || !is_valid_ether_addr(dev->dev_addr))
+-		return false;
++	struct net_device *dev = dst->dev;
++	struct neighbour *n;
++	u8 nud_state;
++
++	memset(dest, 0, ETH_ALEN);
++
++	if (dev->type != ARPHRD_ETHER || dev->addr_len != ETH_ALEN ||
++	    !is_valid_ether_addr(dev->dev_addr))
++		return;
++
++	n = dst_neigh_lookup(dst, daddr);
++	if (!n)
++		return;
+ 
+-	return true;
++	read_lock_bh(&n->lock);
++	nud_state = n->nud_state;
++	if (nud_state & NUD_VALID)
++		memcpy(dest, n->ha, ETH_ALEN);
++	read_unlock_bh(&n->lock);
++	neigh_release(n);
+ }
+ 
+ static void
+@@ -242,9 +260,7 @@
+ 	struct net_device_path_stack stack;
+ 	enum net_device_path_type prev_type;
+ 	struct net_device *dev = dst->dev;
+-	struct neighbour *n;
+ 	bool last = false;
+-	u8 nud_state;
+ 	int i;
+ 
+ 	route->tuple[!dir].in.ifindex = dev->ifindex;
+@@ -253,24 +269,10 @@
+ 	if (route->tuple[dir].xmit_type == FLOW_OFFLOAD_XMIT_XFRM)
+ 		return;
+ 
+-	if ((dev->flags & IFF_LOOPBACK) ||
+-	    dev->type != ARPHRD_ETHER || dev->addr_len != ETH_ALEN ||
+-	    !is_valid_ether_addr(dev->dev_addr))
+-		return;
+-
+-	n = dst_neigh_lookup(dst, daddr);
+-	if (!n)
+-		return;
+-
+-	read_lock_bh(&n->lock);
+-	nud_state = n->nud_state;
+-	memcpy(route->tuple[dir].out.h_dest, n->ha, ETH_ALEN);
+-	read_unlock_bh(&n->lock);
+-	neigh_release(n);
+-
+-	if (!(nud_state & NUD_VALID))
++	if (dev->flags & IFF_LOOPBACK)
+ 		return;
+ 
++	xt_flowoffload_get_dest_macaddr(route->tuple[dir].out.h_dest, dst, daddr);
+ 	if (dev_fill_forward_path(dev, route->tuple[dir].out.h_dest, &stack) ||
+ 	    !stack.num_paths)
+ 		return;
+@@ -281,14 +283,12 @@
+ 		int n_encaps = route->tuple[!dir].in.num_encaps;
+ 
+ 		dev = (struct net_device *)path->dev;
+-		if (flow_is_valid_ether_device(dev)) {
+ 			if (route->tuple[dir].xmit_type != FLOW_OFFLOAD_XMIT_DIRECT) {
+ 				memcpy(route->tuple[dir].out.h_source,
+ 				       dev->dev_addr, ETH_ALEN);
+ 				route->tuple[dir].out.ifindex = dev->ifindex;
+ 			}
+ 			route->tuple[dir].xmit_type = FLOW_OFFLOAD_XMIT_DIRECT;
+-		}
+ 
+ 		switch (path->type) {
+ 		case DEV_PATH_PPPOE:
+@@ -302,9 +302,10 @@
+ 			route->tuple[!dir].in.num_encaps++;
+ 			route->tuple[!dir].in.encap[n_encaps].id = path->encap.id;
+ 			route->tuple[!dir].in.encap[n_encaps].proto = path->encap.proto;
+-			if (path->type == DEV_PATH_PPPOE)
+-				memcpy(route->tuple[dir].out.h_dest,
+-				       path->encap.h_dest, ETH_ALEN);
++			if (path->type == DEV_PATH_PPPOE){
++				memcpy(route->tuple[dir].out.h_source,path->encap.h_source, ETH_ALEN);
++				memcpy(route->tuple[dir].out.h_dest,path->encap.h_dest, ETH_ALEN);
++				}
+ 			break;
+ 		case DEV_PATH_BRIDGE:
+ 			switch (path->bridge.vlan_mode) {
+ 			 			
+--- a/drivers/net/ppp/pppoe.c	2022-04-18 12:53:13.150031000 +0800
++++ b/drivers/net/ppp/pppoe.c	2022-04-18 14:42:40.856174129 +0800
+@@ -987,6 +987,7 @@
+ 	path->type = DEV_PATH_PPPOE;
+ 	path->encap.proto = htons(ETH_P_PPP_SES);
+ 	path->encap.id = be16_to_cpu(po->num);
++	memcpy(path->encap.h_source, po->pppoe_dev->dev_addr, ETH_ALEN);
+ 	memcpy(path->encap.h_dest, po->pppoe_pa.remote, ETH_ALEN);
+ 	path->dev = ctx->dev;
+ 	ctx->dev = dev;
+
+--- a/include/linux/netdevice.h	2022-04-18 12:53:16.722194000 +0800
++++ b/include/linux/netdevice.h	2022-04-18 15:05:42.459170231 +0800
+@@ -843,6 +843,7 @@
+ 		struct {
+ 			u16		id;
+ 			__be16		proto;
++			u8		h_source[ETH_ALEN];
+ 			u8		h_dest[ETH_ALEN];
+ 		} encap;
+ 		struct {