Football / Soccer / Calcio / Futebol / Fußball

I thought to be offsides the part of the body that was beyond the last defender was one that could be used to score. Hands, elbows, and forearms can't be used to score therfore can't make a player offsides. The hands and arms of all players, including the goalkeepers, are not considered. For the purposes of determining offside, the upper boundary of the arm is in line with the bottom of the armpit.