declare 
type v1 is record(u emp%rowtype,x dept%rowtype);
v v1;
begin
select * into v.u from emp where  sal=800 ;
select * into v.x from dept where deptno =v.u.deptno;
dbms_output.put_line(v.u.empno||' , '||v.u.ename||' , '||v.u.job||' , '||v.u.sal||' , '||v.u.deptno||' , '||v.x.dname||' , '||v.x.loc); 
end;

select e.*,d.* into v.u ,v.x from emp e,dept d where d.deptno=e.deptno and  sal=800 ;
PLS-00494: coercion into multiple record targets not supported 
Cause: The INTO list of a SELECT or FETCH specified more than a single record- type target and the column types required coercion into a record to match the INTO list. This is type checked as correct, but not yet supported.
Action: Create a new record type to hold all of the column types or code the SELECT with an INTO target for every source column. 
 

declare 
--type v1 is record(u emp%rowtype,x dept%rowtype);
type v1 is record(empno emp.empno%type,ename emp.ename%type,job emp.job%type,sal emp.sal%type,deptno emp.deptno%type,dname dept.dname%type,loc dept.loc%type);
v v1;
begin
select empno,ename,job,sal,e.deptno,dname,loc into v.empno,v.ename,v.job,v.sal,v.deptno,v.dname,v.loc from emp e ,dept d where e.deptno=d.deptno and  sal=800 ;
--select * into v.x from dept where deptno =v.u.deptno;
dbms_output.put_line(v.empno||' , '||v.ename||' , '||v.job||' , '||v.sal||' , '||v.deptno||' , '||v.dname||' , '||v.loc); 
end;

SQL> declare 
  2   type v1 is record(u emp%rowtype,x dept%rowtype);
  3  v v1;
  4  begin
  5   select empno,ename,job,sal,e.deptno,dname,loc 
  6   into v.u.empno,v.u.ename,v.u.job,v.u.sal,v.x.deptno,v.x.dname,v.x.loc 
  7   from emp e ,dept d where e.deptno=d.deptno and  sal=800 ;
  8   dbms_output.put_line(v.u.empno||' , '||v.u.ename||' , '||v.u.job||' , '||v.u.sal||' , '
  9                        ||v.u.deptno||' , '||v.x.dname||' , '||v.x.loc);
 10  end;
 11  /
7369 , SMITH , CLERK , 800 ,  , RESEARCH , DALLAS

PL/SQL procedure successfully completed.

declare
type v1 is record(u emp%rowtype,x dept%rowtype);
v v1;
begin
        select empno,ename,job,mgr,hiredate,sal,comm,e.deptno,dname,loc into v.u.empno,v.u.ename,v.u.job,v.u.mgr,v.u.hiredate,v.u.sal,v.u.comm,v.u.deptno,v.x.dname,v.x.loc from emp e dept d where e.deptno=d.deptno and e.empno=7566;
       dbms_output.put_line( v.u.empno||' , '||v.u.ename||' , '||v.u.job||' , '||v.u.mgr||' , '||v.u.hiredate||' , '||v.u.sal||' , '||v.u.comm||' , '||v.u.deptno||' , '||v.x.dname||' , '||v.x.loc); 
end;