How is the "offside" rule different in attacking vs. defending situations?

The "offside" rule is indeed different in its application based on player positions, and this pertains directly to when an attacking player is receiving the ball. The position of players on the field is crucial to determining offside status. An attacking player is considered to be in an offside position if, at the moment the ball is played to them, they are closer to the opponent's goal line than both the ball and the second-to-last defender (which often includes the goalkeeper).

This dynamic means that the offside rule is primarily concerned with attacking players and their relationship to the defenders when the ball is played. The rule does not apply equally to defenders in the same situation since they cannot be called offside; their positioning is not subject to the same criteria as that of an attacker. Thus, the correct answer emphasizes the importance of player positioning for attacking players receiving the ball, which is a cornerstone of understanding the offside rule in the context of soccer.