Offside Explained, Position Before Involvement
Offside requires two questions: where was the player at the relevant touch, and how did they become involved?
Being in an offside position is not an offence by itself. Assessment begins at the relevant play or touch by a team-mate, followed by the player's involvement. IFAB Law 11 compares position with the ball and second-last opponent in the opponents' half, excluding hands and arms.
Why the second-last opponent?
The goalkeeper is not always the opponent nearest the goal line. Saying last defender can therefore mislead. A player behind or level with the ball is not offside merely because most defenders have been passed.
Imagine two attackers approaching the goalkeeper. If the first passes to a team-mate who was behind the ball at the relevant touch, being beyond most opponents is insufficient for offside. Check the receiver's position at that touch, not when the pass arrives.
Involvement is more than touching
A player can become involved by playing the ball or by affecting an opponent's ability to deal with it, for example through a consequential obstruction of the goalkeeper's view. A goal can therefore be disallowed even without a touch by the offside player. Conversely, a distant uninvolved player does not invalidate every attack.
Exceptions and a viewing method
There is no offside offence from receiving directly from a throw-in, goal kick or corner. A later team-mate's touch creates a new assessment.
On a replay, identify the ball's source, the relevant touch and the player's involvement. A line imagined across an angled broadcast picture is not a reliable measurement. The VAR protocol also explains why officials may delay a signal in a clear attacking situation, preserving the opportunity for a later check.
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