Every PL/SQL block of code encountered by the Oracle is accepted as a client. Hence the Oracle engine will make an attempt to execute every SQL sentence within the PL/SQL block. However while executing the SQL sentence anything can go wrong and the SQL sentence can fail.
When an SQL sentence fails the Oracle engine is the first to recognize this as an Exception condition.The Oracle engine immediately tries to handle the exception condition and resolve it. This is done by raising a built-in Exception Handler.
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