You really should search for this topic...
I am on a mission to help people understand this because it seems to be very confusing for many.
It has nothing to do with physics. It's just a scale. Some receivers use the absolute display and go from say 0 - 80, while others use the relative scale and go from -80 to +whatever. Some, like Onkyo, allow you to choose which scale you want to see. It could just as well be labeled A - Z.
However, the reason the relative scale is popular is because 0 on the scale is a convenient point to use for 'reference' level. [Whether you calibrate to Dolby Reference Level or choose any level you want]. When the numbers are in the negative, you are X dB below your reference level and when they are in the positive, you are X db above your reference level.
That's it. It is no different than using the absolute scale except that the absolute scale isn't as convenient. If you use the absolute scale and choose say 60 on the dial as the reference level, it takes a little more mental math to realize that at 40 you are 20 dB below your reference, whereas with the relative scale you can see at a glance because the dial reads '-20 dB'.
So if you calibrate to Dolby Reference Level where 0 dB on the volume dial yields 85 dB SPL and the dial is on -20, you are listening at 65 dB. [Note that for Dolby Reference Level, the test tone is at -20 dB so if the source you are playing is higher or lower than that, the resulting SPL will be higher or lower].