OFFSET [n] ROW/S skips n rows and return the rest of rows:

OFFSET 1 ROW
-- or
OFFSET 5 ROWS

FETCH FIRST/NEXT [n] ROWS ONLY can ONLY be used after OFFSET (but you can do OFFSET without FETCH). It gets the n rows after you skipped n from the OFFSET. You can interchangeably put FIRST or NEXT. Doesn’t matter. Both works:

OFFSET 50 ROWS  -- skip 50 rows
FETCH NEXT 25 ROWS ONLY  -- then get 25 rows starting from 51st row
 
-- it makes sense to use FIRST because you're not even skipping rows
OFFSET 0 ROWS
FETCH FIRST 5 ROWS ONLY