Offside is not simply a comparison of who stands closest to the goal. Under the IFAB framework, the relevant moment of a teammate's touch, the position of the ball and the second-last opponent all matter. Establishing a clear order of questions makes difficult incidents easier to follow.
Identify the relevant moment
For an ordinary pass, examine the receiver's position when the teammate plays or touches the ball, rather than when it arrives. Hands and arms are excluded from the positional comparison. A player in their own half is not in an offside position, and being level with the relevant opponent is not the same as being beyond them.
Decide whether the player becomes involved
Standing in an offside position is not automatically an offence. Playing the ball, interfering with an opponent or gaining an advantage after certain rebounds or saves can make the position relevant. Obstructing a goalkeeper's view may matter even without a touch, while a distant player may have no effect on play.
Recognise the direct-reception exceptions
There is no offside offence when receiving directly from a goal kick, throw-in or corner kick. A subsequent teammate's touch creates a new situation. Deliberate defensive play and a mere deflection can also have different consequences. Check the restart and the complete sequence before applying a simple rule of thumb.
