In a game dominated by physical battles and simmering tempers over more than 100 minutes in Philadelphia, Kylian Mbappe made the decisive impact. The France captain converted from the penalty spot in the 70th minute against Paraguay in the FIFA World Cup Round of 16 to seal a 1-0 win and book Les Bleus' quarterfinal clash against Morocco next Thursday in Boston.Both Kylian Mbappe and Lionel Messi scored seven goals eachThe goal was Mbappé's 19th in World Cup history from just 19 appearances, leaving him one strike away from equalling Lionel Messi's all-time tournament record.Messi had become the first player to score 20 World Cup goals after netting against Cape Verde in Argentina's 3-2 Round of 32 win earlier this week, overtaking Miroslav Klose in the process.The two superstars now lead the race for the 2026 FIFA World Cup Golden Boot with seven goals each. They are also the only players in history to score at least seven goals in consecutive World Cup editions. Yet, despite being level on goals, Mbappé currently sits above Messi in the standings. Why?ALSO READ: Paraguay showed France can be rattled. Morocco should take the lesson, not the tacticsWhy is Mbappé ahead of Messi?According to the FIFA World Cup 2026 regulations, if two or more players finish with the same number of goals, the first tiebreaker is assists, as determined by FIFA's Technical Study Group.Mbappé has registered two assists in the tournament, while Messi is yet to record one. That gives the France captain the edge in the Golden Boot standings.It is not the first time assists have separated players in the race. At the 2010 FIFA World Cup, Thomas Müller, Wesley Sneijder, David Villa and Diego Forlán all finished with five goals. Müller ultimately won the Golden Boot because he had three assists, more than the other contenders.What happens if goals and assists are equal?If players remain tied on both goals and assists, FIFA uses total minutes played as the next tiebreaker. The player who has played fewer minutes is ranked higher, rewarding greater scoring efficiency.Who else is in the Golden Boot race?With the Round of 16 only just underway and the quarterfinals, semifinals and final still to come, the race for the Golden Boot is far from over.Mbappé currently leads the standings with seven goals and two assists, while Messi is second with seven goals but no assists. Norway striker Erling Haaland sits third with five goals, ahead of England captain Harry Kane, who also has five. Haaland is ranked higher because he has played fewer minutes, the tournament's second tiebreaker after assists.Reigning Ballon d'Or winner Ousmane Dembélé rounds out the top five with four goals and two assists.