Answer

It is quite possible to tackle from behind by cleanly taking the ball without making contact with the player (usually the legs).  If contact is made, and this is usually more likely, it is made before contact with the ball.  There will be some occasions when the player making the tackle, will make contact with the ball but thereafter make contact with the player.  That is, playing through the ball at the same time making reckless, or at least careless, contact with his opponent.  Players who do this will claim "I was going for the ball!" or "I got the ball!" without considering even the remotest possibility that they might be endangering the safety of his opponent.

The laws of the game direct the Referee as follows: A tackle from behind, which endangers the safety of an opponent, must be sanctioned as serious foul play. In other words it is a sending off offence and the player would be shown a red card.