Yep, he is right. The two aren't the SAME, but they do measure the same thing, from a different point.
Offset measures from the centerline of the wheel, Backspacing measures from the inside rim.
Backspacing is the distance from the mounting surface to the furthest inboard point on the wheel (the inside rim) if you put a straight edge across the inner rim of the wheel, and measure in to the mounting surface, you get back space.. usually between 2 and 4 inches for rear wheel drive and 4x4 wheels
Offset is the distance from the center of the wheel to the mounting surface and is either negative or positive, positive is toward the outside of the wheel, negative is towards the inside. This is used more in automotive alloy wheels, custom wheels, you know, bling.
0 offset, the mounting surface is in the center of the wheel
+27mm, the mounting surface is 27mm "offset" towards the outside of the wheel
-27mm is offest that much to the inside of the wheel.
SO, if you know the width of the wheel, and either the offset, OR backspacing, you can figure out the other dimension.
ie: on an 8 inch rim, a -27mm offset would be a 3 inch backspacing, or would "stick out" 3/4" further than your current wheel.
Beware, some silly ass wheel sellers interchange offset for backspacing... BUT, it is usually pretty obvious in the measurements..
I know this is what Suzuki1.8 said, in different words.... I am agreeing.. (lol... it takes me a lot of words to agree...)