diff --git a/packages/adblocker/src/engine/domains.ts b/packages/adblocker/src/engine/domains.ts
index f207d7c0c7..54617a3ccb 100644
--- a/packages/adblocker/src/engine/domains.ts
+++ b/packages/adblocker/src/engine/domains.ts
@@ -14,7 +14,11 @@ import { binLookup, hasUnicode, HASH_INTERNAL_MULT } from '../utils.js';
 export class Domains {
   public static parse(
     value: string,
-    { delimiter = ',', debug = false }: { delimiter?: string; debug?: boolean } = {},
+    {
+      delimiter = ',',
+      debug = false,
+      negate = false,
+    }: { delimiter?: string; debug?: boolean; negate?: boolean } = {},
   ): Domains | undefined {
     const parts = value.split(delimiter);
 
@@ -32,8 +36,11 @@ export class Domains {
     const notEntities: number[] = [];
     const hostnames: number[] = [];
     const notHostnames: number[] = [];
+    const rawParts: string[] = [];
+
+    for (const rawHostname of parts) {
+      let hostname = rawHostname;
 
-    for (let hostname of parts) {
       if (hasUnicode(hostname)) {
         hostname = toASCII(hostname);
       }
@@ -50,18 +57,25 @@ export class Domains {
         negation === true || entity === true ? hostname.slice(start, end) : hostname,
       );
 
-      if (negation) {
+      // If conditionally negated value of `negation` by `negate` is `1`
+      if (+negation ^ +negate) {
         if (entity) {
           notEntities.push(hash);
         } else {
           notHostnames.push(hash);
         }
+        if (debug) {
+          rawParts.push(negation ? rawHostname : `~${rawHostname}`);
+        }
       } else {
         if (entity) {
           entities.push(hash);
         } else {
           hostnames.push(hash);
         }
+        if (debug) {
+          rawParts.push(negation ? rawHostname.slice(1) : rawHostname);
+        }
       }
     }
 
@@ -70,7 +84,7 @@ export class Domains {
       hostnames: hostnames.length !== 0 ? new Uint32Array(hostnames).sort() : undefined,
       notEntities: notEntities.length !== 0 ? new Uint32Array(notEntities).sort() : undefined,
       notHostnames: notHostnames.length !== 0 ? new Uint32Array(notHostnames).sort() : undefined,
-      parts: debug === true ? parts.join(delimiter) : undefined,
+      parts: debug === true ? rawParts.join(delimiter) : undefined,
     });
   }
 
diff --git a/packages/adblocker/src/filters/network.ts b/packages/adblocker/src/filters/network.ts
index fba70e2530..f1a31188f2 100644
--- a/packages/adblocker/src/filters/network.ts
+++ b/packages/adblocker/src/filters/network.ts
@@ -731,8 +731,13 @@ export default class NetworkFilter implements IFilter {
         const value = rawOption[1];
 
         switch (option) {
+          case 'to':
           case 'denyallow': {
-            denyallow = Domains.parse(value, { delimiter: '|', debug });
+            denyallow = Domains.parse(value, {
+              delimiter: '|',
+              debug,
+              negate: option === 'to',
+            });
             if (denyallow === undefined) {
               return null;
             }
diff --git a/packages/adblocker/test/matching.test.ts b/packages/adblocker/test/matching.test.ts
index 5d5c283ff9..73e709bbfc 100644
--- a/packages/adblocker/test/matching.test.ts
+++ b/packages/adblocker/test/matching.test.ts
@@ -396,6 +396,23 @@ describe('#NetworkFilter.match', () => {
       url: 'https://sub.y.com/bar',
       type: 'script',
     });
+
+    // to
+    expect(f`*$3p,from=a.com,to=b.com`).to.matchRequest({
+      sourceUrl: 'https://a.com',
+      url: 'https://b.com/bar',
+      type: 'script',
+    });
+    expect(f`*$frame,3p,from=a.com|b.com,to=~c.com`).to.not.matchRequest({
+      sourceUrl: 'https://a.com',
+      url: 'https://c.com/bar',
+      type: 'sub_frame',
+    });
+    expect(f`$frame,csp=non-relevant,to=~safe.com,from=c.com|d.com`).to.not.matchRequest({
+      sourceUrl: 'https://c.com',
+      url: 'https://safe.com/foo',
+      type: 'sub_frame',
+    });
   });
 });
 
diff --git a/packages/adblocker/test/parsing.test.ts b/packages/adblocker/test/parsing.test.ts
index fbcfcb999f..ab3afe0f1e 100644
--- a/packages/adblocker/test/parsing.test.ts
+++ b/packages/adblocker/test/parsing.test.ts
@@ -806,6 +806,29 @@ describe('Network filters', () => {
           denyallow: undefined,
         });
       });
+
+      context('to', () => {
+        it('reverses domains condition', () => {
+          network('||foo.com$to=foo.com|~bar.com,denyallow=bar.com|~foo.com', {
+            denyallow: {
+              hostnames: h(['bar.com']),
+              entities: undefined,
+              notHostnames: h(['foo.com']),
+              notEntities: undefined,
+              parts: undefined,
+            },
+          });
+          network('||foo.com$to=bar.com|baz.com', {
+            denyallow: {
+              hostnames: undefined,
+              entities: undefined,
+              notHostnames: h(['bar.com', 'baz.com']),
+              notEntities: undefined,
+              parts: undefined,
+            },
+          });
+        });
+      });
     });
 
     describe('redirect', () => {