For example, in SAS's PROC SQL, there are two ways to insert new rows to a table: INSERT is a statement but VALUES is a clause. So if they are different, what is the purpose of knowing the difference between a statement and a clause?
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A clause is part of a statement.
INSERT statement
The INSERT
statement can take more than one form:
INSERT INTO table SELECT a,b FROM table1;
INSERT INTO table VALUES ('test',100);
The first statement has a SELECT
clause, the second employs a VALUES
clause.
SELECT statement
SELECT
is another form of PROC SQL
statement, but this can contain a number of clauses:
SELECT
FROM
WHERE
GROUP BY
HAVING
ORDER BY
CASE expression
Another place where clauses are used is in a CASE
expression, which contains a number of WHEN-THEN
clauses.

mjsqu
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Specifically for VALUES and SELECT clause in INSERT statement see How to use select statement in a value statement . VALUES provides a possibility to insert constants (only constants).