can't understand code

Dws is a variable that represents a worksheet
Dlr is a number, representing a row

Target is an argument that Excel generates, it means "the cell in question", usually either the cell that was just selected or the cell that was just changed. (Actually Target can be a multi-cell range, but that line assumes that it is a single cell. I'm guessing that that line is inside a branching loop to insure that Target is only one cell.)


That line of code changes the value of row Dlr, column B on sheet Dws to equal the value of the cell to the left of the Target cell.

Offset(row count, column count). If row count is negative move up from the target, else down. If column count is negative, move left, else move right. Since you code is specifying Target as the starting point and you did not post the entire code we don't know which cell is the reference point for the move.