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change ca-pub-1165447249910969 with your own adsense pub

<script type="text/javascript">//<![CDATA[
  var lazyloadads = false;
  window.addEventListener(
    'scroll',
    function () {
      var notop = 0 != document.documentElement.scrollTop;
      var notopbody = 0 != document.body.scrollTop;
      var noload = false === lazyloadads;
      if (noload && (notop || notopbody)) {
        var script = document.createElement('script');
        script.type = 'text/javascript';
        script.async = true;
        script.src =
          'https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-1165447249910969';
        script.setAttribute('crossorigin', 'anonymous');
        script.onload = function () {
          var adsbygoogle = window.adsbygoogle || [];
          // customizing your personalized ads here, read more: https://support.google.com/adsense/answer/9042142?hl=en
          Array.from(document.querySelectorAll('ins.adsbygoogle')).forEach(
            (ins) => {
              var adsid = ins.getAttribute('data-ad-slot'); //nullable
              if (adsid) {
                adsbygoogle.push({ google_ad_client: "ca-pub-1165447249910969" });
                console.log('[adsense][ins]', adsid);
              }
            }
          );
        };
        var target = document.getElementsByTagName('script')[0];
        target.parentNode.insertBefore(script, target);
        lazyloadads = true;
      }
    },
    true
  );
//]]></script>

Minified Version

var lazyloadads=!1;window.addEventListener("scroll",function(){var o=0!=document.documentElement.scrollTop,e=0!=document.body.scrollTop;!1===lazyloadads&&(o||e)&&((o=document.createElement("script")).type="text/javascript",o.async=!0,o.src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-1165447249910969",o.setAttribute("crossorigin","anonymous"),o.onload=function(){var e=window.adsbygoogle||[];Array.from(document.querySelectorAll("ins.adsbygoogle")).forEach(o=>{o=o.getAttribute("data-ad-slot");o&&(e.push({google_ad_client:"ca-pub-1165447249910969"}),console.log("[adsense][ins]",o))})},(e=document.getElementsByTagName("script")[0]).parentNode.insertBefore(o,e),lazyloadads=!0)},!0);

Usages

just put <ins/> tag adsense

<ins class="adsbygoogle" style="display:block" data-ad-format="autorelaxed" data-ad-client="ca-pub-1165447249910969" data-ad-slot="8307991972"></ins>

full example

<section class="mb-5">
  <div class="card bg-light">
    <ins
      class="adsbygoogle"
      style="display: block"
      data-ad-format="autorelaxed"
      data-ad-client="ca-pub-1165447249910969"
      data-ad-slot="8307991972"
    ></ins>
  </div>
</section>

this is a article of Snippet Lazy Load Adsense Full Support for new adsense API 2022