If anyone has ever sighted in an winchester lever action with a side mount scope, or an SKS or anything with a scope that is mounted over the side of the rifle, then you probably understand what Spuhr is talking about. If you could extend your vertical stadia line down to the bore and it does not intersect the center line of the bore, then you are asking for trouble unless you only shoot at ranges where the deviation does not matter
Or if the vertical stadia of the reticle does not intersect with the bore, and you then level the scope to the horizon. This turns the system into an offset scope mount in effect, which can be seen to have minimal effect as long as the scope is level.