Arsenal came back from 2-0 down to earn a point against Everton at Goodison Park. The Gunners will feel bit unlucky as Everton’s second goal was a clear offside.

This picture proves that,

According to the rule book, any part of player’s head, body or feet is nearer to his opponents’ goal line than both the ball and the second-last opponent (the last opponent typically being the goalkeeper), then it is considered as offside.