Reverse tethering

Is there a way to give Internet from a FreeBSD machine to other devices via USB cable? I have Android devices in my mind mostly (and not sure at the moment, but at least I think I've seen something about USB Ethernet adapters supported on Android via OTG cables) but may be another FreeBSD machine?
Usual tethering has rather simple how-to in the Handbook, when a FreeBSD machine connects to the Internet via a USB cable and a phone. And what about the reverse scenario, when I want to share Internet from a FreeBSD machine via USB cable?
(I know it is usually simpler to insert some WiFi USB dongle and setup an Access point, but still... For example, when )
 
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