Let’s call A1 and A2 two players of Team A. A1 runs towards the opponents’ goal, but he is fouled inside the penalty area. The referee awards a penalty kick to Team A, but A1 is compelled to leave the field of play because of an injury due to the foul. He cannot return the field of play until the penalty kick is taken (‘An injured player may only return to the field of play after the match has restarted’, Law 5, Injured players).

A2 is going to take the penalty, and the referee blows his whistle.

Before the ball is in play, A1 commits an offence (e.g. strikes the assistant referee, uses an abusive language or throws an object to a substitute/substituted player of Team B), while remaining outside the field of play.

Now, A2 kicks the ball, but the goalkeeper catches it. So, according to Law 14 (an infringement committed by a teammate of the kicker), since a goal has not been scored, referee has to stop play, and an indirect free kick from the place where the infringement occurred has to be awarded to the opposing team.

But since the offence occurred outside the field of play:
1) Where has the indirect free kick to be taken from?
2) Does the IFK become a dropped ball from the penalty mark, since the offence occurred outside the field of play?

USSF answer (January 21, 2012):
Law 14 tells us:

• After the players have taken positions in accordance with this Law, the referee signals for the penalty kick to be taken

Infringements and sanctions
If the referee gives the signal for a penalty kick to be taken and, before the ball is in play, one of the following occurs:

a team-mate of the player taking the kick infringes the Laws of the Game:
• the referee allows the kick to be taken
• if the ball enters the goal, the kick is retaken
• if the ball does not enter the goal, the referee stops play and the match is
restarted with an indirect free kick to the defending team from the place where the infringement occurred

However, because the infringement occurred off the field of play there is no choice allowed by Law if the answer is to be determined by Law 14. Therefore another choice must be made to solve this conundrum.

The scenario says that A1 commits an offense “before the ball is in play” and thus the offense has occurred during a stoppage and so, despite the signal to start, play did not start… Therefore the referee must treat the kick as if it had not occurred. In this case the referee makes the decision to stop play for the offense which took place before the kick has been taken Deal with whatever A1 did (if this involves a red card, Team A plays down because A1 was a player of record, even though off the field, at the time), and then start with the original penalty kick (not a retake).