My daughter’s 1996 Legacy 2.2 (112,000 miles) with manual transmission has these 2 codes. The engine dies occasionally. Previously it died quite frequently so I cleaned the throttle body. That vastly reduced the problem. 

We are just wondering what you recommend?

MAF,     Borrow a known good one or get a used  original from ebay.

So you think the MAF could be bad? It starts easily, runs great. I googled bad MAF symptoms and they don’t match this car.

Buy a new idle air control valve from Subaru.

GD