Input :
shome/klos>cat input.txt
100
150
200
600

select * from employee where employee_no in ( 100,150,200,600).

args="$( cat input.txt )"
sqlplus -s user/pass@inst << EOF
select *from employee
where employee_in IN ( $args );
exit
EOF

SCOTT@orcl_12.1.0.2.0> host type input.txt
100
150
200
600

SCOTT@orcl_12.1.0.2.0> create or replace directory my_dir as 'c:\my_oracle_files'
  2  /

Directory created.

SCOTT@orcl_12.1.0.2.0> create table input_tab
  2    (input_col  number)
  3  organization external
  4    (type oracle_loader
  5     default directory my_dir
  6     access parameters
  7       (records delimited by newline
  8        fields terminated by whitespace
  9          (input_col))
 10     location ('input.txt'))
 11  reject limit unlimited
 12  /

Table created.

SCOTT@orcl_12.1.0.2.0> select employee_id, first_name, last_name
  2  from   hr.employees
  3  where  employee_id in (select input_col from input_tab)
  4  /

EMPLOYEE_ID FIRST_NAME           LAST_NAME
----------- -------------------- -------------------------
        100 Steven               King
        150 Peter                Tucker
        200 Jennifer             Whalen

3 rows selected.

#!/bin/ksh
rm sqlout.txt
args="$( cat input.txt )"
sqlplus -s syora/syora@testdb <<ENDSQL
set trimout on
set trimspool on
set feedback off
set linesize 255
set heading off
spool sqlout.csv
select employee_id, first_name, last_name  from   hr.employees where  employee_id in ($args)
spool off;
exit
ENDSQL
uuencode sqlout.csv sqlout.csv | mailx -m -s "output" ramesh@xxx.com