Under what circumstance can a player be declared offside?

A player is declared offside when they are in an offside position and involved in active play at the moment the ball is played to them by a teammate. Being in an offside position is determined by the player's position relative to the second last opponent and the ball when it is played; however, simply being in that position does not result in an infraction. The critical factor is the player's involvement in the play, meaning they must be interfering with an opponent or gaining an advantage from their position.

This understanding is essential because it clarifies that not all players in an offside position are penalized; only those who impact the game can be called offside. The offside rule is designed to prevent players from positioning themselves in an advantageous manner that contradicts the spirit of fair play, ensuring the game remains competitive and engaging.

Focusing on the other options: a player cannot be declared offside solely based on their permanent position without their involvement in play, nor does their status as the last player matter when determining offside. Additionally, being outside the penalty box has no direct connection to the offside rule; players can still be offside regardless of where they are on the field.