Exception helps us to graciously handle the errors which is happening in the PL SQL programs there are two types of errors when you write a program, the first type of error is called as syntax error the example which is shown here is having three variables v1, v2 and result v1 is assigned with 5, v2 is assigned with 1 in result we are trying to assign value dividing v1 by v2 but when you assign the value to the result we are supposed to give colan equal to but we are using equal to here when you are using colan equal to it is an assignment operator when we equal to it is an comparison operator actually this is not an condition so this a syntax error when we try to run this particular program without doing anything the compiler itself identifies the error says that there is an error in the program so without fixing the particular syntax error we can cannot work with this particular program