The file specification for source code to be inserted into your
    program. The file specification must refer to a standard OpenVMS
    text file. SQL does not support the INCLUDE statement from text
    libraries (file extension .tlb). Use the SQL INCLUDE statement in
    either of these cases:

    o  The source code to be included contains embedded SQL
       statements.

    o  The source code to be included contains host language variable
       declarations to which embedded SQL statements in other parts
       of the program refer.

    If the source code contains neither SQL statements nor variables
    to which SQL statements refer, using the SQL INCLUDE statement
    is no different from using host language statements to include
    files.