I can't come up with a combination of functions in Google Sheets that would return the row offset of a cell from another in the same column that matches a given rule.

In the image below is an example using an invented function I named "FIRST_VALUE" to illustrate what I mean:

1. FIRST_VALUE takes two inputs:
   1. A row number:
      ROW() is used in the example, the current row 61
   2. A rule:
      In the example it is ">655"
2. My invented function FIRST_VALUE would return 5 because the value 655,79 is the first value in a row above row 61 that is greater than 655 and it is found in row 56 which is 5 rows above.

I have tried combinations of MATCH, LOOKUP, etc., but none have worked.

This question has also been posted on the Google community help forum: Special function in Google Sheet