Previously, an attacking player who was in an offside position at the time that the ball was played by a teammate, could be penalized and ruled offside when the ball was deflected by or rebounded from a defender to the attacking player even though the defender tried to play the ball.
The new rule changes this situation as the attacking player in an offside position when the ball was kicked by a teammate who gets a rebounded or deflected ball after it was deliberately played by the opponent (except from a deliberate save), is no longer offside and is not considered to have gained an advantage.
EXAMPLE: Attacking player A1 kicks the ball to teammate A2 who is in the offside position behind defender B, and defender B jumps to play the ball but is unable to control the ball as it touches the top of his/her head and deflects to Player A. In this situation, since B played the ball, A2, although in an offside position, is not offside.