Private Sub Test()
    Dim a1, a2, a3, i&, r1&, c1&, c2&, t
    
    a1 = [H1:M14].Value
    a2 = [A1:F14].Value
    ReDim a3(1 To UBound(a1), 1 To 6)
    
    For r1 = 1 To UBound(a1)
        For c1 = 1 To 6 'UBound(a2, 2)
            t = a1(r1, c1)
            For c2 = 1 To c1
                If t = a1(r1, c2) Then i = i + 1
            Next
            a3(r1, c1) = mat_ch(t, a2, r1, i): i = 0
        Next
    Next
    
    [V1:AA14].Value = a3
End Sub

Function mat_ch(t, a2, r1, i&)
    Dim c1&, r2&
    
    For c1 = 1 To 6 'UBound(a1, 2)
        If a2(r1, c1) = t Then
           r2 = r2 + 1
           If r2 = i Then mat_ch = c1: Exit For
        End If
    Next
End Function