The text in the current inode(7) man page contains the following text: The timestamp fields report time measured with a zero point at the Epoch, 1970-01-02 00:00:00 +0000, UTC (see time(7)). Unless something special is going on, epoch is the previous day (1970-01-01). The man page on my machine says v. 5.08, but the typo is present also in the version online at https://man7.org/linux/man-pages/man7/inode.7.html
Fixed by Alejandro Colomar Feb 27, 2021
Hi Viet, Thanks for the update. I thought I had updated and closed this :)