what this means?

[soroosh-s007]

=IF($A21<>"",SUMIF(OFFSET($YP$19,0,0):OFFSET($YP$19,0,123),XJ$19,OFFSET($YP$20,$A21,0):OFFSET($YP$20,$A21,123)),"")
can anyone say what this means

[Richard Buttrey]

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