Is the value specified in OFFSET the same as rowid (sqlite)？

I need a simple scrolling function for my sqlite table, returning the previous X records or the next X records from the last time I selected. As the rule #2 "Do not try to implement a scrolling window using LIMIT and OFFSET" said here, I change to sql from

SELECT * FROM tracks WHERE xxx  LIMIT 5 OFFSET :index

to

SELECT * FROM tracks WHERE xxx  and rowid > :index LIMIT 5 

I do some simple test and the result seems to the same, eg. select rowid from tracks where rowid > 100 limit 5 and select rowid from tracks limit 5 offset 100 both return the same 5 records after rowid 100.

So my question is <1> is the value specified in OFFSET the same as rowid (assume I did not delete record)? <2> Did my change better ？

Also, the article there said "This information is obsolete" but I just can't find the updated information!