create or replace function spell_indian_money 
    ( p_number in number )
    return varchar2
as
    type myArray is table of varchar2(255);
    l_str    myArray := myArray( ' Thousand ', 
                                 ' Lakh ',
                                 ' Crore ', 
                                 ' Arab ',
                                 ' Kharab ', 
                                 ' Neel ',
                                 ' Padam ',
                                 ' Shankh ',
                                 ' Maha-shankh ');
    l_num varchar2(50) default trunc( p_number );
    l_return varchar2(4000);
begin
    if ( substr(l_num, length(l_num)-2, 3) <> 0 )
    then
        l_return := to_char(
                        to_date(
                         substr(l_num, length(l_num)-2, 3),
                           'J' ),
                    'Jsp' );
    end if;
    l_num := substr( l_num, 1, length(l_num)-3 );

    for i in 1 .. l_str.count
    loop
        exit when l_num is null;
        if ( substr(l_num, length(l_num)-1, 2) <> 0 )
        then
            l_return := to_char(
                            to_date(
                             substr(l_num, length(l_num)-1, 2),
                               'J' ),
                        'Jsp' ) || l_str(i) || l_return;
        end if;
        l_num := substr( l_num, 1, length(l_num)-2 );
    end loop;

    if to_char( p_number ) like '%.%'
    then
        l_num := rpad (substr (round (p_number, 2), 
                               instr (p_number, '.' ) + 1), 
                       2, '0');
        if l_num > 0
        then
            l_return := l_return || ' and paise '
            || to_char(
                   to_date(
                    l_num,
                     'J' ),
               'Jsp' );
        end if;
    end if;

    return 'Rupees ' || l_return || ' only';
end spell_indian_money;
/

SCOTT@orcl_11g> select spell_indian_money (37345.76) from dual
  2  /

SPELL_INDIAN_MONEY(37345.76)
--------------------------------------------------------------------------------
Rupees Thirty-Seven Thousand Three Hundred Forty-Five and paise Seventy-Six only

SCOTT@orcl_11g>