Law of the Game #11 - Offside Rule
Law 11 states that a player in an offside position can only be penalized for offside by becoming involved in active play. One way to become involved in active play is by interfering with play, which means playing or touching the ball when passed or touched by a teammate.
Law 11 states that it is not an offense in itself to be in an offside position. An attacker is penalized only when in an offside position and involved in active play. This means the referee must determine that a player is participating in one of the following: interfering with play, interfering with an opponent or gaining an advantage by being in that position.
Law 11 states that a player is not in an offside position when in his or her own half of the field, level with the second-to-last opponent, or level with the last two opponents.
Law 11 states that a player in an offside position can only be penalized for offside by becoming involved in active play. One way to become involved in active play is by interfering with play, which means playing or touching the ball when passed or touched by a teammate.