American Football Rules IFAF Approved Ruling 6-3-1:IV

IV. Team A’s punt from behind its own goal line crosses the neutral zone into the field of play, strikes a Team B player and rebounds back across Team A’s goal line where A32 recovers.
RULING: Safety (Rules 6-3-3, 6-3-6-a and 8-5-1-a). [Cited by 2-16-7-b] [Cited by 6-3-6-a, 8-5-1-a]