[Confucius]

this is coming from a paragraph from a pdf i downloaded from FIFA.com considering the offside law:

"- consideration should be given to any part of the head, body, or feet of the attacker in relation to the second last defender [they consider the goalkeeper the last defender], the ball or the halfway line.
- for the purposes of this decision, the arms are not considered to be part of the body."

so basically and since only his arm/shoulder is offside (parts that aren't considered as ones to be accounted for when whistling an offside decision) and Abate's foot is level with Matri's actual parts that are considered "body" while judging the offside status, then ---> NOPE it sure as hell isn't offside!