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"Today, a player is offside if, at the moment the ball is played, he or she is in the opposition half and is nearer the opponent's goal line than both the ball and the second-from-last opponent. That opponent can be an outfield player or the goalkeeper. Players cannot be offside in their own half or if they receive the ball directly from the goal kick, throw in or corner.
Being offside is not an offence itself. Referees must judge whether the player in an offside position is involved in active play at the moment the ball is struck." - The Kingfisher Football Encyclopedia |