WITH RECURSIVE split(ORDER_NO, SLIP_COMMENT, label, str) AS (
    SELECT ORDER_NO, SLIP_COMMENT, '', SLIP_COMMENT||',' FROM ORDERS
    UNION ALL SELECT
    ORDER_NO, SLIP_COMMENT,
    substr(str, 0, instr(str, ',')),
    substr(str, instr(str, ',')+1)
    FROM split WHERE str!=''
) 
SELECT ORDER_NO AS OD_NO, SLIP_COMMENT AS COMMENT, count(*) AS CNT
FROM split
WHERE label!=''
GROUP BY ORDER_NO, SLIP_COMMENT
ORDER BY CNT DESC, OD_NO DESC;