THE DECISION
A player in an offside position receiving the ball from an opponent who deliberately plays the ball, including by deliberate handball, is not considered to have gained an advantage (no offside offence). Since the defender has unsuccessfully tried to stop a goal with their hand(s)/arm(s), the referee plays advantage and awards a goal. There is no disciplinary sanction (the defender is not cautioned or sent off).
Read official Law 11 ↗