The game of soccer has many rules that teams must follow, and for breaking them a free kick is awarded to the opposing team. There are several such rules. These can include foul play or handball. One of the most controversial infractions can be playing in a burned position.
An offside position is when, during a pass, a player of the attacking team is on the side of the field belonging to the opposing team and is closer to the opposing team’s goal line than the ball and closer than the penultimate player of the opposing team and influences the course of the action.
Thus, when passing the ball, the player to whom the ball is passed should have at least two players from the opposing team in front of him. There is no requirement that one of them be the goalkeeper. They can be players from any other position.