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From BigSoccer Wiki

1 The Field of Play

2 The Ball

3 The Number of Players

4 The Players' Equipment

5 The Referee

6 The Assistant Referees

7 The Duration of the Match

8 The Start And Restart of Play

9 The Ball In and Out of Play

10 The Method of Scoring

11 Offside

12 Fouls and Misconduct

13 Free Kicks

14 The Penalty Kick

15 The Throw-In

16 The Goal Kick

17 The Corner Kick

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History of the Law

Offside Position

Offside It is not an offence in itself to be in an offside position. A player is in an offside position if:

• he is nearer to his opponents' goal line than both the ball and the second last opponent

A player is not in an offside position if:

• he is in his own half of the field of play or
• he is level with the second last opponent or
• he is level with the last two opponents

Offence

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:

• interfering with play or
• interfering with an opponent or
• gaining an advantage by being in that position

No Offence

There is no offside offence if a player receives the ball directly from:

• a goal kick or
• a throw-in or
• a corner kick

Infringements/Sanctions

For any offside offence, the referee awards an indirect free kick to the opposing team to be taken from the place where the infringement occurred.* (see preface)

New International FA Board Decisions

• Decision 1

In the definition of offside position, “nearer to his opponents’ goal line” means that any part of his head, body or feet is nearer to his opponents’ goal line than both the ball and the second last opponent. The arms are not included in this definition.

• Decision 2

The definitions of elements of involvement in active play are as follows:

• Interfering with play means playing or touching the ball passed or touched by a teammate.
• Interfering with an opponent means preventing an opponent from playing or being able to play the ball by clearly obstructing the opponent’s line of vision or movements or making a gesture or movement which, in the opinion of the referee, deceives or distracts an opponent.
• Gaining an advantage by being in that position means playing a ball that rebounds to him off a goal post or the crossbar having been in an offside position or playing a ball that rebounds to him off an opponent having been in an offside position.