Oracle 11g Release 2

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create table emp1( empno int, ename varchar2(10),sal number(8,2) )
insert into emp1 
select 1,'Tiwari',3500 from dual union all 
select 2,'David' ,3200 from dual
2 rows affected

declare
   type emp_record is record
   (v_empid emp1.empno % type,
    v_ename emp1.ename % type );
        
   emp_rec emp_record;
   v_sal emp1.sal%type:=3500;

begin

   select empno,ename
     into emp_rec
     from emp1
    where sal=v_sal;

    dbms_output.put_line('The employee whose salary is ' || v_sal || ' has Employee Id ' || emp_rec.v_empid || ' and his name is ' || emp_rec.v_ename); 
end;
/
1 rows affected

dbms_output:
The employee whose salary is 3500 has Employee Id 1 and his name is Tiwari