it is a common misconception that the ball must be played forward for an offside offence to be committed. this is incorrect however, as an offside offence is related to the position of the player in relation to the last two opponents, the ball and the opponent's goal line rather than the direction the ball is played. if the player is closer to the opponent's goal line than both the ball and the second-last opponent when it is played by a team mate, she or he is in an offside position.