Returns or sets the command string for the specified data source. Read/write Variant.
Remarks
You should use the CommandText property instead of the SQL property, which now exists primarily for compatibility with earlier versions of Microsoft Excel. If you use both properties, the CommandText property’s value takes precedence.
For OLE DB sources, the CommandType property describes the value of the CommandText property.
For ODBC sources, the CommandText property functions exactly like the SQL property, and setting the property causes the data to be refreshed.