SAP: What is the use of USING and CHANGING in Subroutine?

20 pts.
Tags:
SAP
SAP ABAP
What is the use of USING and CHANGING in Subroutine? when and where to use these both? And what is parameters passing by reference and value? I have browsed numerous sites and couldn't understand as the explanations are kind of complicated. Hence, can I get simple definitions? Thank you.


Software/Hardware used:
SAP
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