This is exactly what it says, it is the point where the stance and/or swing is no longer affected by what you require relief from. In the case of casual water, the nearest point of relief is no closer to the hole, where no water is present when you take your normal stance, and you may take one club length from here. In the case of a green staked tree the nearest point of relief is where you can take a stance and swing without being affected by the tree, and again one club length from this point.
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