Lookup for multile matches to use them in data validation

Data validation can refer to Range or formula that refer to Range eg: OFFSET
Range can't be value from formula .

This work the same way that range in Countifs, Sumifs work.
=Countifs(A1:A10,"1a") and =countifs(offset(A1,0,0,10),"1a") work but
=Countifs(Fillter(A1:A10,1),"1a") won't work



Please try at R2
=FILTER(Link!$C$2:$C$58,((Link!$B$2:$B$58=OFFSET(INDIRECT(CELL("address")),,-1))+(Link!$B$2:$B$58=CELL("contents")))*(Link!$B$2:$B$58<>""))

Then Data validation list =$R$2#