PA_EXPENDITURE_ITEMS_ALL and offset.

I have a query that I can run that works:

SELECT *

FROM PA_EXPENDITURE_ITEMS_ALL

WHERE EXPENDITURE_ITEM_ID IN

(SELECT DISTINCT EXPENDITURE_ITEM_ID

FROM PA_CUST_REV_DIST_LINES_ALL

WHERE CONCAT(CONCAT(PROJECT_ID,'_'),DRAFT_REVENUE_NUM) IN

(SELECT DISTINCT CONCAT(CONCAT(PROJECT_ID,'_'),DRAFT_REVENUE_NUM)

FROM PA_DRAFT_REVENUES_ALL

WHERE GL_DATE >= TO_DATE('2020-02-01', 'YYYY-MM-DD')))

But when I add an offset clause the query does not complete:

SELECT *

FROM PA_EXPENDITURE_ITEMS_ALL

WHERE EXPENDITURE_ITEM_ID IN

(SELECT DISTINCT EXPENDITURE_ITEM_ID

FROM PA_CUST_REV_DIST_LINES_ALL