The barrel and scope are not parallel. When the scope is perfectly horizontal the barrel is pointing slightly up. So at a set distance from the rifle the bullet will hit what the shooter is aiming for. But the bullet will also drop due to gravity over time so at a distance further away it will also hit. This is why it is so important for the shooter to get the distance right and then set the scope to that distance. If the target is closer then he thinks it is then he is going to hit high, and if the target is further away then he thinks he is going to hit low.
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