What the fug is soccer?
Srsly though... Explain what penalties are. Like is it like hockey being offsides but no "icing the puck"?
Penalties are when an attacker is tackled in the box and the official deems that the Defender didn't get the ball, or the tackle was excessive. Offsides is when your attacker is further up the field then the last line of defense at the moment the ball is played into them, whether through a lob, through ball, cross etc.