It is not an offence in itself to be in an offside position.
A player is in an offside position if :
A player in an offside position is only penalised if, at the moment the ball touches or is played by one of his team, he is, in the opinion of the referee, involved in active play by :
There is no offside offence if a player receives the ball directly from :
In the event of an offside offence, the referee awards an indirect free kick to the opposing team to be taken from the place where the infringement occurred (see Rule 13 - Position of free kick).