Using the Pass-Through Feature
The gateway can pass SQL Server commands or statements from the application to the SQL Server database using the DBMS_HS_PASSTHROUGH package. 
               
Use the DBMS_HS_PASSTHROUGH package in a PL/SQL block to specify the statement to be passed to the SQL Server database, as follows:
                  
DECLARE
    num_rows INTEGER;
BEGIN
    num_rows := DBMS_HS_PASSTHROUGH.EXECUTE_IMMEDIATE@MSQL('command');
END;
/
Where command cannot be one of the following:
- BEGIN- TRANSACTION
- COMMIT
- ROLLBACK
- SAVE
- SHUTDOWN
- RELEASE
- SAVEPOINT
- CONNECT
- SQL Server tool commands
The DBMS_HS_PASSTHROUGH package supports passing bind values and executing SELECT statements.
                  
Note:
TRUNCATE cannot be used in a pass-through statement.See Also:
Oracle Database PL/SQL Packages and Types Reference and Chapter 3, Features of Oracle Database Gateways, of Oracle Database Heterogeneous Connectivity User's Guide for more information about theDBMS_HS_PASSTHROUGH package.