PL/SQL is a <b>procedural extension of SQL</b>. It is a programming language.
PL/SQL has variables and variable declarations, it includes conditional controls like IF. It also includes looping structures (LOOPs). PL/SQL uses SQL to get, manipulate and save data to/from the database.
In PL/SQL you can build procedures, functions and packages.
“SQL cannot be used to execute procedural code with conditional, iterative and sequential statements”.