This is a variation of the classic INDEX MATCH formula to which you add one more MATCH function in order to get both the row and column numbers:
The most popular way to do a two-way lookup in Excel is by using INDEX MATCH MATCH. This is called matrix lookup (aka 2-dimensional or 2-way lookup), and this tutorial shows how to do it in 4 different ways. In other words, you aim to find a value at the intersection of a certain row and column. But sometimes you need to look across both rows and columns. When searching for something in your Excel spreadsheets, most of the time you'd look up vertically in columns or horizontally in rows. Just look through the alternatives and choose your favorite :)
The tutorial showcases a few different formulas to perform two dimensional lookup in Excel.