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My current question is about both laws #16 and #17 of modern standard soccer rules.

https://en.wikipedia.org/wiki/Goal_kick

A goal kick is awarded to the defending team when the ball goes out of the field of play by crossing, either on the ground or in the air, the goal line, without a goal being scored, when the last player to touch the ball was a member of the attacking team. If the last player to touch the ball was a member of the defending side, a corner kick is instead awarded to the attackers.

What if the ball crossed the goal line (definitely no goal scored) but there were TWO footballers who had touched the ball simultaneously or nearly simultaneously before it went out of the field? Of course, I mean the case when they are opponents. Thus, one player from each opposing team.

How is played restarted in such a case?

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The Laws of the Game do not explicitly cover this.

Law 16 The Goal Kick states:

A goal kick is awarded when the whole of the ball passes over the goal line, on the ground or in the air, having last touched a player of the attacking team, and a goal is not scored.

while Law 17 The Corner Kick states:

A corner kick is awarded when the whole of the ball passes over the goal line, on the ground or in the air, having last touched a player of the defending team, and a goal is not scored.

As such, either could be awarded if the touches are simultaneous within the ability of the referee to determine (VAR does not apply to this decision, even if it is in use for the match).

Practically, what happens is that the referee will make a decision to the best of their judgement and play will continue.

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