I take it that you aren't referring to the Molotov-Ribbentrop Pact, in which Hitler and Stalin did, essentially, become allies (until Barbarossa)?
What was this other "offer" of which you speak?
Regards,
November 1940, Molotov visited Hitler in Berlin. An alliance was discussed but the Soviet demands were too much for Hitler. It’s said this was the final straw that caused Hitler to attack.
Per Wikipedia:
ccording to a study by Alexander Nekrich, on 25 November 1940, the Soviets presented a Stalin-drafted written counterproposal accepting the four power pact but including Soviet rights to Bulgaria and a world sphere of influence, to be centred on the area around Iraq and Iran.[4] Germany did not respond[5][6] and left the negotiations unresolved.
https://en.wikipedia.org/wiki/German%E2%80%93Soviet_Axis_talks