The Bengals collect just 9.5 fewer yards per game (349.1), than the Giants give up per matchup (358.6). On average, the Bengals pick up 4.9 yards per play, while the Giants allow 5.6 per play. New York has a 4-2 record ATS and a 2-4 record overall when holding its opponents to 358.6 yards or less.
https://www.thelines.com/giants-vs-bengals-nfl-betting-preview-november-29-2020/