diff --git a/security/ipe/Makefile b/security/ipe/Makefile
index 3093de1afd3e..4cc17eb92060 100644
--- a/security/ipe/Makefile
+++ b/security/ipe/Makefile
@@ -6,6 +6,7 @@
 #
 
 obj-$(CONFIG_SECURITY_IPE) += \
+	eval.o \
 	ipe.o \
 	policy.o \
 	policy_parser.o \
diff --git a/security/ipe/eval.c b/security/ipe/eval.c
new file mode 100644
index 000000000000..f6a681ca49f6
--- /dev/null
+++ b/security/ipe/eval.c
@@ -0,0 +1,102 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Copyright (C) 2020-2024 Microsoft Corporation. All rights reserved.
+ */
+
+#include <linux/fs.h>
+#include <linux/types.h>
+#include <linux/slab.h>
+#include <linux/file.h>
+#include <linux/sched.h>
+#include <linux/rcupdate.h>
+
+#include "ipe.h"
+#include "eval.h"
+#include "policy.h"
+
+struct ipe_policy __rcu *ipe_active_policy;
+
+/**
+ * evaluate_property() - Analyze @ctx against a rule property.
+ * @ctx: Supplies a pointer to the context to be evaluated.
+ * @p: Supplies a pointer to the property to be evaluated.
+ *
+ * This is a placeholder. The actual function will be introduced in the
+ * latter commits.
+ *
+ * Return:
+ * * %true	- The current @ctx match the @p
+ * * %false	- The current @ctx doesn't match the @p
+ */
+static bool evaluate_property(const struct ipe_eval_ctx *const ctx,
+			      struct ipe_prop *p)
+{
+	return false;
+}
+
+/**
+ * ipe_evaluate_event() - Analyze @ctx against the current active policy.
+ * @ctx: Supplies a pointer to the context to be evaluated.
+ *
+ * This is the loop where all policy evaluations happen against the IPE policy.
+ *
+ * Return:
+ * * %0		- Success
+ * * %-EACCES	- @ctx did not pass evaluation
+ */
+int ipe_evaluate_event(const struct ipe_eval_ctx *const ctx)
+{
+	const struct ipe_op_table *rules = NULL;
+	const struct ipe_rule *rule = NULL;
+	struct ipe_policy *pol = NULL;
+	struct ipe_prop *prop = NULL;
+	enum ipe_action_type action;
+	bool match = false;
+
+	rcu_read_lock();
+
+	pol = rcu_dereference(ipe_active_policy);
+	if (!pol) {
+		rcu_read_unlock();
+		return 0;
+	}
+
+	if (ctx->op == IPE_OP_INVALID) {
+		if (pol->parsed->global_default_action == IPE_ACTION_DENY) {
+			rcu_read_unlock();
+			return -EACCES;
+		}
+		if (pol->parsed->global_default_action == IPE_ACTION_INVALID)
+			WARN(1, "no default rule set for unknown op, ALLOW it");
+		rcu_read_unlock();
+		return 0;
+	}
+
+	rules = &pol->parsed->rules[ctx->op];
+
+	list_for_each_entry(rule, &rules->rules, next) {
+		match = true;
+
+		list_for_each_entry(prop, &rule->props, next) {
+			match = evaluate_property(ctx, prop);
+			if (!match)
+				break;
+		}
+
+		if (match)
+			break;
+	}
+
+	if (match)
+		action = rule->action;
+	else if (rules->default_action != IPE_ACTION_INVALID)
+		action = rules->default_action;
+	else
+		action = pol->parsed->global_default_action;
+
+	rcu_read_unlock();
+	if (action == IPE_ACTION_DENY)
+		return -EACCES;
+
+	return 0;
+}
diff --git a/security/ipe/eval.h b/security/ipe/eval.h
new file mode 100644
index 000000000000..b137f2107852
--- /dev/null
+++ b/security/ipe/eval.h
@@ -0,0 +1,24 @@
+/* SPDX-License-Identifier: GPL-2.0 */
+/*
+ * Copyright (C) 2020-2024 Microsoft Corporation. All rights reserved.
+ */
+
+#ifndef _IPE_EVAL_H
+#define _IPE_EVAL_H
+
+#include <linux/file.h>
+#include <linux/types.h>
+
+#include "policy.h"
+
+extern struct ipe_policy __rcu *ipe_active_policy;
+
+struct ipe_eval_ctx {
+	enum ipe_op_type op;
+
+	const struct file *file;
+};
+
+int ipe_evaluate_event(const struct ipe_eval_ctx *const ctx);
+
+#endif /* _IPE_EVAL_H */