public class User
{
    public int UserId { get; set;} 
    public string Name { get; set; }

    public virtual ICollection<Comment> HomeCommentes { get; set; }
    public virtual ICollection<Comment> AwayCommentes { get; set; }
}

public class Comment
{
    public int CommentId { get; set; }

    public int HomeUserId { get; set; }
    public int GuestUserId { get; set; }

    public virtual User HomeUser { get; set; }
    public virtual User GuestUser { get; set; }
}


public class Context : DbContext
{
    ...

    protected override void OnModelCreating(DbModelBuilder modelBuilder)
    {
        modelBuilder.Entity<Comment>()
                    .HasRequired(m => m.HomeUser)
                    .WithMany(t => t.HomeCommentes)
                    .HasForeignKey(m => m.HomeUserId)
                    .WillCascadeOnDelete(false);

        modelBuilder.Entity<Comment>()
                    .HasRequired(m => m.GuestUser)
                    .WithMany(t => t.AwayCommentes)
                    .HasForeignKey(m => m.GuestUserId)
                    .WillCascadeOnDelete(false);
    }
}