ipset && iptables

ipset -N authusers macipmap --network 192.168.0.0/16
ipset add authusers 192.168.0.103,08:00:27:24:ea:4a

iptables -A INPUT -t filter -j ACCEPT
iptables -A OUTPUT -t filter -j ACCEPT
iptables -A FORWARD -t filter -j ACCEPT
iptables -A PREROUTING -t nat -p tcp -i br-lan --dport 80 -m set ! --match-set authusers src -j DNAT --to-destination 192.168.0.102:80