Relief may be taken from a ball coming to rest on the path through the Golf Course. (It is not mandatory)

When taking relief, the player must mark the nearest point, not nearer the hole, from which the ball must be dropped within ONE club-length. If the ball moves closer to the hole, it must be re-dropped under the same procedure.

Note: The ball, if being dropped, must be dropped on the side of the path which is the nearest point of relief. The nearest point of relief is determined by the point at which relief is being taken relative to the position of the ball on the path, NOT necessarily the edge of the path closest to the ball. (It may differ for Right-handed and Left-handed players).

When taking relief from an obstruction, like a path, the player may not stand on the obstruction when taking his/her shot.

Rule 20-2 covers this scenario.

This video clearly explains the process for determining the nearest point of relief