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PAS can be confusing because it's somewhat contradictory. The first thing to remember is that PSK stands for Post Scrimmage Kick, so this exception has nothing to do, nor applies to, Free Kicks.
The basic concept is; The defense has done their job and put the offense into a scrimmage kick situation. By kicking, the offense is essentially giving up their possession of the ball. Before PSK, all fouls committed during the down were loose ball fouls, which call for previous spot enforcement.
The result was that receiving team fouls not only included penalty yardage, but produced giving the ball back to the kicking team, even though the defense had previously "done it's job".
PSK is an exception that says, if the PSK requirements are satisfied the penalty for R fouls will be enforced from the spot where the kick ends, which allows for the change of possession to the receivers. The receivers then have to pay the penalty for whatever PSK fouls they have committed.
If PSK requirements are NOT satisfied, then as before, fouls by either team are loose ball fouls with previous spot enforcement.
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