SQL files provide a convenient way to store SQL code for reuse in a project, such as creating complex procedural objects.
You can group related SQL statements into a project and use Content Assist tools to add to or modify the contents. The SQL Editor allows off-line mode for SQL files, so you can work on SQL code development without connecting to a database and attach to a database only for deployment or execution. You can also save a procedural object definition as a SQL file.
Unlike stored procedures, SQL files have the following characteristics:
SQL Files do not have a parameter passing mechanism.
SQL Files can contain a much larger subset of SQL statements or commands.
Stored procedures reside on the database servers, whereas SQL files reside in the file system or in Eclipse where they are grouped under projects.
A stored procedure must contain valid SQL syntax and conform to database rules, whereas a SQL file is not subject to these constraints until its executed.