select sal, (to_char(to_date(sal,'j'), 'jsp'))
from emp;
the output like,
SAL (TO_CHAR(TO_DATE(SAL,'J'),'JSP'))
--------- -----------------------------------------------------
800 eight hundred
1600 one thousand six hundred
1250 one thousand two hundred fifty
If you want to add some text like,
Rs. Three Thousand only.
select sal "Salary ", (' Rs. '|| (to_char(to_date(sal,'j'), 'Jsp'))|| ' only.')) "Sal in Words" from emp
Salary Sal in Words
------- ------------------------------------------------------
800 Rs. Eight Hundred only.
1600 Rs. One Thousand Six Hundred only.
1250 Rs. One Thousand Two Hundred Fifty only.