Offset will be in millimeters, if you mean a 7" wheel with 4" of backspace, that would be because it has a 0mm offset.
Honestly, with this being written communication, I'm not sure if you're asking seriously or not. If you are, look at the chart I shared up above. It will show you what the offset and backspace will be for a wheel of a given width. If you know two of the measurements, you can find the third.
I mean what I wrote. offset and backspace do not use the same measurement for wheel width. the math proves it pretty simplistically
