2014-11-07 : In 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.

2014-11-07 : You choose the opponents for each effect as the spell resolves.

2014-11-07 : You 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.