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If as implied data is not sorted, criteria is in A1 on sheet1, values in Sheet2!A1:A4 then:
=INDEX(Sheet2!A1:A4,MATCH(TRUE,ABS(A1-Sheet2!A1:A4)=MIN(ABS(A1-Sheet2!A1:A4)),0)) confirmed with CTRL + SHIFT + ENTER
If as implied data is not sorted, criteria is in A1 on sheet1, values in Sheet2!A1:A4 then:
=INDEX(Sheet2!A1:A4,MATCH(TRUE,ABS(A1-Sheet2!A1:A4)=MIN(ABS(A1-Sheet2!A1:A4)),0)) confirmed with CTRL + SHIFT + ENTER
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