A player is in an offside position when they are in the opponent’s half and closer to the goal line than both the ball and the second-to-last defender when the ball is played to them. Position alone is not an offense: they must become involved in play.
The basic idea
Offside prevents attackers from goal-hanging. Hands and arms do not count, and level with the second-last defender is onside.
What happens when it is called?
Play stops and the opposing team receives an indirect free kick. Offside cannot be called directly from a throw-in, goal kick or corner kick.
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