New files:

Modified files:
net/xfrm/xfrm_device.c
include/net/xfrm.h
net/ipv4/esp4_offload.c
net/xfrm/xfrm_output.c
net/ipv6/esp6_offload.c
net/xfrm/xfrm_user.c
net/xfrm/xfrm_state.c