The answer to FIFA Law 11 Article 3 regarding the authenticity of Esteghlal's controversial goal A review of the International Football Association Board (IFAB) Official Regulations shows that Esteghlal's controversial goal was not offside under Law 11 and is correct. According to this rule, receiving the ball directly from a goal kick is not considered an offside throw or a corner kick; Even if the attacker is ahead of the last defender. This exception only applies when the ball reaches the attacker directly without touching another player.