In a scenario where Player B plays the ball past Player X and runs around X, who should be penalized for offside?

In this scenario, no one is offside because Player B, who plays the ball and runs around Player X, is not in an offside position at the moment the ball is played to them. The laws of the game state that a player is considered to be in an offside position only if they are nearer to their opponent's goal line than both the ball and the second-last opponent (usually the last defender) when the ball is played to them.

As Player B has played the ball, they cannot be considered offside for the action of receiving it. Player X, acting as an opponent, is simply part of the play and doesn't affect Player B's ability to receive the ball legally. Therefore, in this situation, since Player B was not in an offside position when the ball was played, and was actively involved in playing the ball, there is no infraction, and thus no one is penalized for offside.