CREATE TABLE #Test1(
	Test_Text	VarChar(20)
	);
	
INSERT INTO #Test1(Test_Text)
VALUES('abc'),
('cde'),
('fgh'),
('xyz'),
('123'),
('tln'),
('456'),
('tprq');

DECLARE @P1 VarChar(30);

SET @P1 = '''xyz'''+','+'''tln'''+','+'''tprq''';

SELECT @P1;

EXEC(N'SELECT * FROM #Test1 WHERE Test_Text IN (' + @P1 + ')');

EXEC(N'SELECT * FROM #Test1 WHERE Test_Text IN (' + @P1 + ')');

We walk in the dark places no others will enter
We stand on the bridge and no one may pass