offset is how far the wheel attaches to the cars hub to the centreline of the wheel itself. if the offset is 0, then the wheels hub would be in the middle of the wheel, if the offset is positive then the wheels hub would be closer to the outer rim(front) of the wheel and if the offset is negative then the hub is closer to the inner rim(back) of the wheel. Basically the lower the offset the more deep dish wheel you would have. Have to be careful of offset as too high an offset along with width of the wheel could interfere with suspension components and to low an offset could interfere with the fender of your car.