1. Offside Position

A player is an offside position if the player:

1. nearer the opponents goal line than the ball .... and ...
2. not in his own half of the field ... and ...
3. closer to the opponents goal line than at least two opponents.

NOTE:  A player who is even with the second last opponent or with the last two opponents is not in an offside position.

2. Offense

A player shall only be penalized for being in an offside position if, at the moment the ball touches or is played by a teammate, that player is, in the opinion of the referee, involved in active play by:

1. interfering with play ... or ...
2. interfering with an opponent ... or ...
3. having gained an advantage by being in that position.

3. No Offense

A player shall not be declared offside:

1. merely because of being in an offside position, or
2. if the player receives the ball directly from

• a goal kick,
• a throw-in, or
• a corner kick.

4. PUNISHMENT:

If a player is declared offside, the referee shall award an indirect free kick to the opposing team subject to the overriding conditions of Law XIII.

1. The kick shall be taken by an opponent from the place where the offside offense occurred.
2. The offense occurs where the player is when the teammate played or touched the ball.