The provided code is a dynamic SQL query written in T-SQL (Transact-SQL), which is the procedural

language used in Microsoft SQL Server. Let's break down the code step by step:

1. **DECLARE Statements:**

```sql

DECLARE @columns NVARCHAR(MAX), @sql NVARCHAR(MAX);

```

- Declares two variables, `@columns` and `@sql`, both of type `NVARCHAR(MAX)`.

2. **STRING_AGG Function:**

```sql

SELECT @columns = STRING_AGG(QUOTENAME(dep), ',') WITHIN GROUP (ORDER BY dep)

FROM (SELECT DISTINCT dep FROM emp) AS departments;

```

- Uses the `STRING_AGG` function to concatenate the distinct values of the "dep" column from the
"emp" table, each enclosed in square brackets (using `QUOTENAME`), separated by commas. The
result is stored in the `@columns` variable.

3. **SET Statement:**

```sql

SET @sql = '

SELECT *

FROM (

SELECT dep, sal

FROM emp

) AS source

PIVOT (

AVG(sal)

FOR dep IN (' + @columns + ')

) AS pivotTable;

';

```
 - Constructs a dynamic SQL query and stores it in the `@sql` variable.

- The query uses the `PIVOT` operator to transform the data in the "emp" table. It calculates the
average salary (`AVG(sal)`) for each distinct value of the "dep" column and pivots the results to create
a new table with columns for each unique "dep" value.

- The dynamic SQL includes placeholders (`' + @columns + '`) for the list of columns generated in
the previous step.

4. **EXEC sp_executesql Statement:**

```sql

EXEC sp_executesql @sql;

```

- Executes the dynamically generated SQL query using the `sp_executesql` system stored
procedure.

### Explanation:

The overall purpose of this code is to dynamically pivot the data in the "emp" table based on distinct
values in the "dep" column. The dynamic SQL is constructed to handle various "dep" values without
hardcoding column names. The use of dynamic SQL allows for flexibility in handling changes to the
"dep" values in the future.

Please note that dynamic SQL introduces potential security risks, such as SQL injection, and should
be used cautiously. Ensure that any user input incorporated into dynamic SQL is properly sanitized or
parameterized to prevent such risks.