First of Man United passes over player's head creates handfuls of dirt (3,4)

'handfuls of dirt' is the definition.
I know nothing about this answer so I can't judge whether this works.

'first of man united passes over player's head' is the wordplay.
'first of' says to take the initial letters.
'passes' becomes 'dies' (passes away).
'over' means one lot of letters goes inside another.
'head' indicates taking the first letters.
The initial letters of 'man united' is 'mu'.
The initial letter of 'players' is 'p'.
'dies' placed around 'p' is 'dpies'.
'mu'+'dpies'='MUD PIES'

'creates' acts as a link.

Can you help me to learn more?