It is not an offence in itself to be in an off side 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 offisde 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.
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.
There is no offside offence if a player receives the ball directly from:
a goal kick
a corner kick
INFRINGEMENTS AND SANCTIONS
In the event of an offside offence, the referee awards an indirect free kick to the opposing team to be from the place where the infringement occured.
PLEASE NOTE IT IS IN THE OPINION ON THE REFEREE NOT THE MATCH COMMENTATORS.