One MAC, only allow specific IPs (fdqn)

I have one client, which I only want to allow access to a few websites. How can I configure the firewall so that the MAC can only access those specific sites?
Drop all besides those in whitelist.

Thanks

Yourself have write the soluction:

Drop all besides those in whitelist

and instead of use IP, use MAC address inside firewall rules…

At the moment, I am first trying by source IP. If I do a drop for a specific source ip, service TCP and Port 443, it blocks just fine. If I do a forward before that, or after that, for the same source ip, tcp, port 443, and a single destination IP, I still cannot get to that destination IP.
I’m using website or the Android app.
Thanks