What is the meaning of offset in the txt file ?

[Aria-K-Alethia]

Hi,
I'm a little confused about the meaning of "offset" in the txt file.
Could anyone please explain the meaning of it ?
Thank you.

[BehnazDibayee]

Hi,
It is referred to the distance between audio and video in terms of frames.

[pfeducode]

Hi, It is referred to the distance between audio and video in terms of frames.

can you give me the Detailed explanation