Is it a normal INDEX/MATCH combination?
You want to get data from a range with multi rows and multi columns L3:XFD239, where data is intersect of specific row and column
which row: MATCH (A3,L3:L329,0) = 1
which column: MATCH (G2,L2:XFD2,0) = 2
Result: 0.04 (cell M3 value, intersect of row 1 and column 2 of the INDEX range)