Conditional compilation parameters are stored as name and value pairs in the PLSQL_CCFLAG database parameter
SQL>
SQL> BEGIN
2 $IF $$DEBUG = 1 $THEN
3 dbms_output.put_line('Debug Level 1 Enabled.');
4 $END
5 END;
6 /
Debug Level 1 Enabled.
PL/SQL procedure successfully completed.
SQL>
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