132 is short for "Fuck you" dirived from the way one can count in ten fingers in binary. If you assign your digits from your thumb to your pinky 1, 2, 4, 8 and 16 on one hand and then 32, 64, 128, 256 and 512 on the other hand then the number 132 would be displayed using both middle fingers exclusively.
A supposed programming class for First-Year Engineers at Purdue. It consists of hours of homework that is redundant and pointless just like ENGR 131. However, it is possible to actually fail this class.
Saying no offence does not take away the fact that you said something that you intended offence for in your mind. Those who say this are tools, and try to hide the fact they are tools.
Tool: No offence, but u look like a fag in that shirt...
Person: Rule 132, asshole.