Offset is the distance to the rim's mounting surface, from the centerline of the wheel, (so with 0mm offset the mounting surface is half way between the inside and the outside of the rim), while backspacing is the distance from the mounting surface to the inside edge of the rim.
But with a 9" rim and 0mm offset you would expect 4.5" backspacing instead of 5", (half of 9"), but rims are actually about an inch wider than their advertised width, because they don't count the flanges, (which are about half an inch each).