Cita simple de Oracle
SELECT 'Simple quote''' FROM dual; -- Simple quote'
SELECT '''Simple quote''' FROM dual; -- 'Simple quote'
SELECT q'['Simple quote']' from dual; -- 'Simple quote' q'[my_string]'
s_date VARCHAR2(10 BYTE) := '12/02/2021';
EXECUTE IMMEDIATE 'SELECT to_date(''' || s_date || ''', ''DD/MM/YYYY'') FROM dual';
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