What defines a player being offside in soccer?

A player is considered offside in soccer when they are closer to the opponent's goal line than both the ball and the second last opponent at the moment the ball is played. This specific condition is crucial because it is intended to prevent players from "goal-hanging" or positioning themselves in a way that gives them an unfair advantage.

To elaborate, this rule ensures that there is a tactical element involved in play, requiring attacking players to time their runs and positioning carefully in relation to their opponents. By stipulating that the player must be closer to the goal line than the second last opponent (which is often the last defender), the rule fosters more dynamic and strategic gameplay, ensuring that not all scoring opportunities are created by players merely being in a position to receive the ball without any challenge or opposition.

The other options do not accurately reflect the definition of being offside. For example, being in front of the last defender does not address the position of the ball at the moment it is played, nor does being merely in a position to receive the ball or attempting to play the ball constitute an offside violation by themselves. Thus, the correct answer effectively captures the essence of the offside rule as it applies in a game of soccer.