偶找了一个贼正确的，是2002FIFA官方网站上的laws of the game里讲越位的：
Offside Position
It is not an offence in itself to be in an
offside position.
A player is in an offside position if:
he is nearer to his opponents’ goal line than
both the ball and the second last opponent
A player is not in an offside position if:
he is in his own half of the field of play
or
he is level with the second last opponent
or
he is level with the last two opponents
Offence
A player in an offside position is only
penalised if
