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Seek guidance on the process of calculating excel functions
The formula means:

Refers to the first row of data corresponding to the 3rd largest data in the A5:I5 region.

0&(A5:I5) is to eliminate the error in the A5:I5 region due to null value;

adding correction COLUMN(A5:I5)/10000 is to eliminate the error in the A5:I5 region due to duplicate value;

MATCH function is to return to the location of the 3rd largest data in the A5:I5 region. location

OFFSET function is the reference to the first row of data, the specific column by the MATCH function returns the value of the decision.

Procedure:

=OFFSET($A$1,0,MATCH(LARGE(--(0&(A5:I5))-COLUMN(A5:I5)/10000,3),--(0&(A5:I5))-COLUMN(A5:I5)/10000,0)-1)

=offset($a$1,0,match(large(a5:i5,3),a5:i5,)-1) \\\\If a5:i5 has no null values and no duplicate values, the formula can be evolved like this

=offset($a$1,0,6-1) \\\ Assuming that f5 is the 3rd largest data, and the f-columns are the 6th columns of excel. ;

=offset($a$1,0,5) \\\ that references row 1, column 6 data.