Declare variable in Sql Server and oracle

Variable declare in the body of the batch or procedure with the declare statement in sqlserver. Here is the example how to declare the variable in sql server and oracle

In oracle 

Variable declare

IS_LOCKED_OUT Number; 

Set value  Variable

IS_LOCKED_OUT :=1;

Sql Server

Declare @IS_LOCKED_OUT Int; 

Set @IS_LOCKED_OUT =1;