Procedure
The provision as it is printed, and everything on Ruleside that turns on it.
The referee does not have to wait for a player to have possession of the ball to start the five-second countdown. The countdown can also be started if the player deliberately causes a delay by:
Verdicts that turn on it 2
Walk the tree to any of these and this clause is part of the answer.
Explained in the rules library 1
The plain-language pages that build on this provision.
The Laws of the Game are published by The IFAB and quoted here for the purpose of explaining the decisions on this site. Ruleside is not affiliated with The IFAB or FIFA. Every clause of Notes and modifications that Ruleside cites.