Sunderland play Sheffield United at Wembley on Saturday afternoon

The EFL have issued a statement explaining why Sheffield United had a second goal ruled out against Sunderland during the first half of the Championship play-off final.

Chris Wilder’s side took the lead through Tyrese Campbell, and thought they had doubled their advantage courtesy of a Harrison Burrows strike, but were left disappointed after a VAR check deemed that a United player had prevented Anthony Patterson from making a full attempt to stop the goal.

And the governing body have now outlined the reasoning behind the video intervention.

What have the EFL said about Sheffield United’s disallowed goal against Sunderland?

A statement released on social media after the decision was made read: “#SHUSUN – 35’ VAR OVERTURN: Burrows' goal was initially awarded on-field. VAR checked and determined that Vinicius Souza was in an offside position and made an obvious action that clearly impacted the goalkeeper’s ability to play the ball. The referee overturned his original decision and the goal was disallowed.”

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What else has been said about Sheffield United’s disallowed goal against Sunderland?

Speaking on Sky Sports, ex-referee Mike Dean said: "It's a tight one. As the shot comes in, I think Bellingham drops back late. He doesn't get back in time. Because it's coming away from the keeper he does impact the keeper's view of the ball so the keeper can't dive until late because he knows the player is there. It's whether the VAR thinks he's impacted the goalkeeper, I think it could go either way if I am honest with you.

“My gut feeling would be because of where he is stood in the goal area this could be chalked off. What it will be is the VAR has requested for Chris Kavanagh to see an objective offside, which means there is a player in a position, the goal could be given and then Chris will decide whether he has impacted the goalkeeper or not. I think he has, I think the goal will be chalked off and Chris will announce to the stadium what the decision is."

Your next Sunderland read: Sunderland v Sheffield United: Team news and live score updates as Black Cats fall behind