LEVEL is a pseudocolumn (i.e. not a real column in the database but available in a query), which has a special function in hierarchical queries – it returns the position of any row in the hierarchy.
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A hierarchical query is one that works on data with a tree relationship. Oracle provides specialized keywords that work with hierarchical queries, such as START WITH…CONNECT BY, PRIOR and SYS_CONNECT_BY_PATH.
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