ABAP Variables are instances of data types.

Variables are created during program execution and destroyed after program execution. Use keyword DATA to declare a variable.
DATA: firstname(10) TYPE c, index TYPE i, student_id(5) TYPE n.

While declaring a variable we can also refer to an existing variable instead of data type. For that use LIKE instead of TYPE keyword while declaring a variable.
DATA: firstname(10) TYPE c, lastname(10) LIKE firstname. " Observe LIKE keyword

Structured Variable Similar to structured data type, structured variable can be declared using BEGIN OFand END OF keywords.
DATA: BEGIN OF student, id(5) TYPE n, name(10) TYPE c, dob TYPE d, place(10) TYPE c, END OF student.

We can also declare a structured variable by referring to an existing structured data type.
TYPES: BEGIN OF address, name(10) TYPE c, street(10) TYPE c, place(10) TYPE c, pincode(6) type n, phone(10) type n, END OF address. Data: house_address type address, office_address like house_address.

Each individual field of the structured variable can be accessed using hyphen (-). For example, name field of the house_address structure can be accessed using housing_address-name. Character is the default data type.
DATA: true. " By default it will take C as data type