... [FOR ALL ENTRIES IN itab] WHERE sql_cond ... .
The addition WHERE restricts the number of lines included in the result set by the statement SELECT, by using a logical expression sql_cond. The logical expression compares the content of columns in the database with the content of ABAP data objects, or with the content of other columns. You can use the optional addition FOR ALL ENTRIES to compare the content of a column in the database with a component with all lines of a structured internal table itab.
The logical expression sql_cond is either true, false, or unknown. The expression is unknown if one of the columns involved in the database contains a null value and is evaluated with another comparison as IS NULL. A line is only included in the resulting set if the logical expression is true.
Except for columns of type STRING or RAWSTRING, all columns of the database tables or views listed after FROM can be evaluated after the WHERE condition. The columns do not necessarily have to be a part of the resulting set.