kernelconfig_penguin
depends
NOT CONFIG_64BIT

CONFIG_ARCH_32BIT_OFF_T (not configurable)

configname: CONFIG_ARCH_32BIT_OFF_T

Linux Kernel Configuration
└─> General architecture-dependent options
└─> ARCH_32BIT_OFF_T

All new 32-bit architectures should have 64-bit off_t type on
userspace side which corresponds to the loff_t kernel type. This
is the requirement for modern ABIs. Some existing architectures
still support 32-bit off_t. This option is enabled for all such
architectures explicitly.