FIFA LOTG Diagram 4 in the interpretation section states that the player does not have to touch the ball in such a scenario where he is the only player that can receive the ball.But it is not an offence to be in an offside position so the offence simply cannot take place before any subsequent touch by a defender.
By simply being in an offside position they have done nothing wrong, even if any pass by a team mate was intended for them.
Therefore the player IS committing an offence the moment his teammate passes the ball in his direction AND before the defender gets a touch to it.
I would give it offside everytime.