The offside rule is a regulation in soccer that prevents attacking players from gaining an unfair advantage. A player is considered offside if they are nearer to the opponent's goal line than both the ball and the second-to-last defender when the ball is played to them. This rule encourages fair play and strategic positioning. When a player is deemed offside, the referee stops the game and awards an indirect free kick to the opposing team from the spot where the offside occurred. Understanding this rule is essential for players, coaches, and fans to appreciate the game's tactics and flow.