Is it true that a player can be judged offside if they are closer to the goal than the last two defenders?

A player can indeed be judged offside if they are closer to the opponent's goal line than the second-to-last defender at the moment the ball is played to them. This is a fundamental aspect of the offside rule in soccer, which aims to prevent 'goal-hanging' or gaining an unfair advantage by being in a position that is too close to the opponent's goal. It is essential to consider the position of the attacking player relative to the second-to-last opponent, typically the last outfield player and the goalkeeper, as they usually constitute the last line of defense. The determination of offside is made at the precise moment the ball is played, and the player must be actively involved in the play to be penalized for being offside.

The other options introduce conditions that are either not accurate or unnecessarily complicate the understanding of the offside rule. The offside rule applies universally, regardless of the type of play, such as corner kicks or when a referee is present to call decisions. Understanding this primary concept is crucial for applying the offside rule correctly during the game.