magnification has nothing to do with distance. Magnification is a simple function of focal length of the objective divided by the focal length of the eyepiece. A variable power scope works by changing the focal length of the eyepiece, and hence the magnification.
Viewing something at 10x will make it appear 10 times larger than with the naked eye, whether the object is 1 foot or 1 mile away from you.
I don't understand exactly what you're trying to ask regarding the distance?
