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you have microsoft smart phone mango and you look to send sms to both sharepoint wich based in ms sql in table call messages with format xml stored only the message body and show in sharepoint collobration site after that you need to send to oracle DB and run stored procedure after that if the message11 send confirm message to that mobile "we recive your message".
you need to develop application or console and
connect it with gprs modem ( with sim card )
then you need to handle reserved sms from gprs modem using gprs modems sdk
after that you need to split sms message to know command and other parameter
finaly you need to create procedure to connecto with anything to do something like execute oracle procedure or inserting,update data using any database table
The simplest way is to use ASP.NET web API and Develop Mobile Application To Send to the service and receive from it
