Probably a Really stupid and basic question....

Its the width of the wheel 'over' or 'off' the hub. The link above is useful. Basically, its important to get the right offset otherwise you can 'chafe' a fuel line or your wheel arch!! Especially so if you plan on lowering the motor..
 
Basically, there are two things which look good on car wheels: Dish and offset.

Offset determines what amount of the wheel protrudes past the hub.

Dish is the amount by which the 'face' of the wheel is set back from the 'rim'.

The two exemptions from this are large 'monoblock' style wheels and all 'turbo' style wheels.

*n
 
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