create table tab( 
id_1 number, 
column_1 varchar2(20), 
variable_1 varchar2(20))

insert into tab(id_1,column_1,variable_1) values(1,'12abc12','abc')

insert into tab(id_1,column_1,variable_1) values(2,'EFGSSDK','EFG')

insert into tab(id_1,column_1,variable_1) values(3,'efg SDK','EFG')

insert into tab(id_1,column_1,variable_1) values(4,'abc 3 8','XYZ')

insert into tab(id_1,column_1,variable_1) values(5,'_','XYZ')

insert into tab(id_1,column_1,variable_1) values(6,'_','KDG')

insert into tab(id_1,column_1,variable_1) values(7,'1 3','KDG')

insert into tab(id_1,column_1,variable_1) values(8,'13 efg iu','abc')

commit

select tab.id_1, tab.column_1  
from tab  
where (variable_1 = 'abc' and column_1 not like '%abc%') or  
      (variable_1 = 'EFG' and column_1 not like '%efg%') or  
      (variable_1 = 'XYZ' and column_1 not like '%abc%' and column_1 not like '%efg%') or  
      (variable_1 not in ('abc', 'EFG', 'XYZ') and column_1  not like '_')