WITH RECURSIVE split(ORDER_NO,SLIP_COMMENT,idx,fld,remain) AS
  (SELECT ORDER_NO
          , SLIP_COMMENT
          , instr(SLIP_COMMENT,',') AS idx
          , substr(SLIP_COMMENT,1,instr(SLIP_COMMENT,',')-1) AS fld
          , substr(SLIP_COMMENT, instr(SLIP_COMMENT,',')+1)||',' AS remain
   FROM ORDERS
   UNION ALL SELECT ORDER_NO
                    , SLIP_COMMENT
                    , instr(remain,',') AS idx
                    , substr(remain,1,instr(remain,',')-1) AS fld
                    , substr(remain, instr(remain,',')+1) AS remain
   FROM split
   WHERE remain != '' AND fld is NOT NULL)
SELECT ORDER_NO AS OD_NO
       , SLIP_COMMENT AS COMMENT
       , COUNT(ORDER_NO) AS CNT
FROM split
WHERE fld != ''
GROUP BY 
    ORDER_NO
    , SLIP_COMMENT
ORDER BY 
    CNT DESC
    , OD_NO DESC;