Many valuable sales never touch a checkout page: a deal closed on a sales call, an invoice paid by bank transfer, a customer who walks in after seeing an ad. Offline conversion tracking records those sales against the person who generated them and reports them to your attribution tool and ad platforms.
It works by keeping the link between the person and their ad click. When the lead first arrives, store their click ids and identifiers. When the deal closes, look up the person by email or phone and send the conversion with the most recent click id and hashed customer data. The platform matches it to the click and credits the ad.