SQL> select sal, (to_char(to_date(sal,'j'), 'jsp')) from emp;
the output like,
SAL (TO_CHAR(TO_DATE(SAL,'J'),'JSP'))
--------- -----------------------------------------------------
800 eight hundred
1600 one thousand six hundred
1250 one thousand two hundred fifty
If you want to add some text like, Rs. Three Thousand only.
SQL> select sal "Salary ",(' Rs. '|| (to_char(to_date(sal,'j'), 'Jsp'))|| ' only.')) "Sal in Words" from emp
/
Salary Sal in Words
------- ------------------------------------------------------
800 Rs. Eight Hundred only.
1600 Rs. One Thousand Six Hundred only.
1250 Rs. One Thousand Two Hundred Fifty only.