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SQL is mainly a query language that permits you to create a single query or execute a single update / delete / insert in your code. PL/SQL, on the other hand, is a programming language used in Oracle (hence the "PL" term). PL/SQL allows you to code a full functioning program while creating more than just a single update / delete / insert / select statement.
So, all in all, SQL is executed in one statement at a time; whereas, PL/SQL is executed as a block of code. We can embed or include SQL in a PL/SQL program; but, not vice versa.