Why can offset only be used in top-level queries?

[mo36924]

The following document states that "offset is only available for top level query.".
Why can't offsets be used outside the top level?

In PostgresSQL, from the SQL output, it seemed that offsets could be used outside of the top level.

https://orm.drizzle.team/docs/rqb#limit--offset
offset is only available for top level query.

await db.query.posts.findMany({
  limit: 5,
  offset: 2, // correct ✅
  with: {
    comments: {
      offset: 3, // incorrect ❌
      limit: 3,
    },
  },
});