WITH SPLIT(ORDER_NO, SLIP_COMMENT, WORD, REST) AS (
    SELECT
        ORDER_NO,
        SLIP_COMMENT,
        '',
        SLIP_COMMENT || ','
    FROM
        ORDERS
    UNION ALL
    SELECT
        ORDER_NO,
        SLIP_COMMENT,
        SUBSTR(REST, 0, INSTR(REST, ',')),
        SUBSTR(REST, INSTR(REST, ',') + 1)
    FROM
        SPLIT
    WHERE
        REST IS NOT NULL AND REST != ''
)
SELECT
    ORDER_NO AS OD_NO,
    SLIP_COMMENT AS COMMENT,
    COUNT(*) AS CNT
FROM
    SPLIT
WHERE
    WORD != ''
GROUP BY
    ORDER_NO,
    SLIP_COMMENT
ORDER BY
    CNT DESC,
    OD_NO DESC