Need help on SQL query

Hi,

I have a requirement like, I'll get multiple items in a single parameter with comma(,) separated with single quote.

When I tried with below query it returned no record.

SELECT inventory_item_id
  FROM MTL_SYSTEM_ITEMS_B
 WHERE SEGMENT1 IN (:items)
   AND organization_id = 123

But when I tried with this query it returned data. Instead of : i have used &.

SELECT inventory_item_id
  FROM MTL_SYSTEM_ITEMS_B
 WHERE SEGMENT1 IN (&items)
   AND organization_id = 123

Can anyone help me, on how to handle this in report builder. With :items it is not working and we can't use &items in report builder.