Can you pass a variable to a VALUE in SQL?

Can you pass a variable to a VALUE in SQL?

References

Reference NO 1

http://stackoverflow.com/questions/4624398/passing-multiple-values-for-one-sql-parameter

Reference NO 2

http://stackoverflow.com/questions/17949324/how-to-pass-string-values-through-variable-in-varray-functions-in-pl-sql

Reference NO 3

http://community.jaspersoft.com/questions/543919/pass-variable-values-parameter-values-sql-query-how

Reference NO 4

http://bytes.com/topic/sql-server/answers/144871-how-passing-multi-value-parameter-sql-query

Reference NO 5

http://forums.devx.com/showthread.php?25082-SQL-WHERE-clause-with-variable-value

Reference NO 6

http://forums.asp.net/t/1718846.aspx/1

Reference NO 7

https://www.ruby-forum.com/topic/137267

Reference NO 8

http://social.msdn.microsoft.com/Forums/sqlserver/en-US/fbf6bd7c-c554-40a4-83af-34cf51e45971/action?threadDisplayName=how-to-pass-variable-value-from-for-loop-to-execute-sql-task