Can you give us the business case for this.
There may be a better design.
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Using OPNQRYF and OVRDBF we can achieve this requirment….
That is only true if an appropriate field matches the forward-order of the file. Since OPNQRYF does not support a 'relative record number' feature, it can't be used to provide a reverse order.
However, if some field value is naturally ascending in the forward-order of the file, then that field can be specified as DESC to present the records in descending sequence.
That is rarely the case, so, in general, OPNQRYF can't help.
Still, as has already been mentioned, "reverse order" needs to be defined before a valid answer is possible.