An offer is a proposal from one party to another intending to create a legal obligation upon acceptance. A person may not accept an offer after the offer has been revoked or after the offer has already been rejected (unless it is offered again).Acceptance in contract law is when a person agrees to the terms of an offer without any changes. In this article, we will unravel the intricacies of offer and acceptance in the context of UK law, providing clarity and insight for undergraduate law students. The traditional contract law rule is that an acceptance must be the mirror image of the offer. Offer and acceptance are the fundamental building blocks of contract law, establishing a clear and mutual agreement between both parties. John R. Cash (born JR Cash; February 26, 1932 – September 12, 2003) was an American singer-songwriter.