Oracle 18c

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SELECT COUNT (*) FROM sys.odcivarchar2list ('2', '2');


COUNT(*)


2


DECLARE
    c             INTEGER;
    towtimestwo   SYS.odcivarchar2list := sys.odcivarchar2list ('2', '2');
BEGIN
    
     EXECUTE IMMEDIATE 'SELECT COUNT (*) FROM  :1'
        INTO c
        USING towtimestwo;
    DBMS_OUTPUT.put_line (c);

END;
/
ORA-00903: invalid table name
ORA-06512: at line 6

DECLARE
    c             INTEGER;
    towtimestwo   SYS.odcivarchar2list := sys.odcivarchar2list ('2', '2');
BEGIN
    
     EXECUTE IMMEDIATE 'SELECT COUNT (*) FROM  table( :1)'
        INTO c
        USING towtimestwo;
    DBMS_OUTPUT.put_line (c);

END;
/
1 rows affected

dbms_output:
2

DECLARE
    c             INTEGER;
BEGIN
    
     EXECUTE IMMEDIATE 'SELECT COUNT (*) FROM sys.odcivarchar2list (''2'', ''2'')'
        INTO c;
    DBMS_OUTPUT.put_line (c);

END;
/
1 rows affected

dbms_output:
2

DECLARE
    c             INTEGER;
BEGIN
    
     EXECUTE IMMEDIATE q'^SELECT COUNT (*) FROM sys.odcivarchar2list ('2', '2')^'
        INTO c;
    DBMS_OUTPUT.put_line (c);

END;
/
1 rows affected

dbms_output:
2