hi
i fixed it here !! 
; with cte as
(
SELECT a.Value
, left (b.item,patindex('%[A-Z]%',b.item)-1) as TextUnit
, right(b.item,len(b.item)-(patindex('%[A-Z]%',b.item)-1)) as ValueUnit
FROM #finaltable a
cross apply
[DelimitedSplit8K](a.Value, ',') b
)
SELECT DISTINCT ST2.Value
, SUBSTRING(( SELECT ','+ST1.TextUnit AS [text()] FROM cte ST1 WHERE ST1.Value = ST2.Value ORDER BY ST1.Value FOR XML PATH ('') ), 2, 1000) TextUnit
, SUBSTRING(( SELECT ','+ST1.ValueUnit AS [text()] FROM cte ST1 WHERE ST1.Value = ST2.Value ORDER BY ST1.Value FOR XML PATH ('')), 2, 1000) ValueUnit
FROM cte ST2
