Step 1: Build a superposition model of measured voltage.
Let \(V_{SP}\) be the static electrode SP (does not change with current reversal) and \(V_I\) be the ohmic voltage due to injected current (changes sign when current reverses). Then
\[
\Delta V_{\text{meas}} = V_{SP} \pm V_I.
\]
With given signs:
\[
\begin{aligned}
V_{SP}+V_I &= +158\ \text{mV}\quad\text{(forward)},
V_{SP}-V_I &= -214\ \text{mV}\quad\text{(reverse)}.
\end{aligned}
\]
Step 2: Solve the 2\(\times\)2 linear system.
Add equations to eliminate \(V_I\):
\[
2V_{SP} = (+158) + (-214) = -56 \Rightarrow V_{SP} = -28\ \text{mV}.
\]
(Then \(V_I=158-(-28)=186\ \text{mV}\) — optional check.)
Step 3: Consistency verification.
Insert into the second equation:
\[
V_{SP}-V_I = -28-186 = -214\ \text{mV}\quad\checkmark
\]
Thus the SP offset was \(-28\ \text{mV}\) (negative electrode at the second potential stake).
Final Answer:\ \(\boxed{-28\ \text{mV}}\)