Iroh, Tea Master

If either the opponent or the permanent you control becomes an illegal target by the time Iroh's second ability resolves, the ability does nothing and you cannot choose to have the opponent gain control of the permanent.

You will choose targets for Iroh's second ability at the beginning of every combat, even if you aren't feeling generous. The decision to have the opponent gain control of the permanent isn't made until the ability resolves.

If an opponent leaves the game, all permanents you gave to them will return to your control.