The OFFSET() is a lookup and reference function which takes the arguments "reference, rows, cols, height, width" and returns the reference to a range, which is a specified number of rows and columns from another range or cell.
=OFFSET (reference, rows, cols, height, width) In the above syntax, the argument "reference" denotes the reference from which you want to base the offset, the argument "rows" denotes the number of rows to move. If the given value is a positive numbers then move down else move up. The argument 'cols' denote the number of columns to move the given value to left or right side. 'Height' indicates the number of rows of data to return. 'Width' denotes the number of columns of data to return.
Let us see how the OFFSET () returns the reference to a range, with the help of the below video.