Data declaration is one of the major part of any coding. In ABAP you can declare data with below keywords:
Data : <Var name> TYPE <Reference Field name>.
e.g. : LV_invoice_num type VBELN.
A variable's name can be up to 30 characters in length. This name should begin with a letter and the remainder of the name should consist of letters, numbers, or an underscore.
In case of constant declaration:
CONSTANTS : <const name> TYPE <Reference Field name> VALUE <'Any value'>.
e.g. : Lc_invoice_num type VBELN value '0001212121212'.
If you attempt to change the value of a constant, a syntax error will occur. Constants are used to replace hard coding values in main code.