Offside: position versus an offence
Being ahead of defenders alone does not automatically mean a foul.
Offside position alone is not an offence. IFAB assesses position against the ball and second-last opponent in the opposing half; involvement in active play determines an offence.
There is no offside offence when receiving the ball directly from a goal kick, throw-in or corner. Consult Law 11 for interference, rebounds and deliberate-play exceptions.
Source: www.theifab.com
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