Backgammon 'Offering Tables' question

What is 'offering tables'? I though it was akin to abandoning the game, but if I am offered and accept, I lose a few points. The only other option that I'm aware of is to abandon the game, which will make me lose still more points. 

Could you shed some light on how to use this?

Thanks
R

OPERATOR

I guess you are asking about the "offer draw" option.
If this is offered by one of the players, and accepted by the other one, the games is concluded as a draw.

If you are rated considerably higher than your opponent, this could mean losing a few points.

"abandoning" the game means a loss.

OP

cucurbita

How do you refuse the offer of a draw. I might add that in 57 years of playing Backgammon I have never encountered a draw , someone always wins!