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To try and explain this a different way; A runner is entitled to any and all yardage he gains without fouling. Once he fouls, however, any yardage he gains after fouling is considered tainted. When the opponent accepts the foul, the runner suffers the penalty measured from where he fouled, rather than where he may have wound up, because that additional yardage is considered tainted.
There will be times that the opponent, for any number of reasons, would rather accept the results of the play, including the tainted yardage, and will choose to decline the penalty, in which case even the tainted yardage gain stands.
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