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Function abc(a As Range, b As Range, c$) As String
Dim Ta$, Tb$, TT$
If a.Count <> b.Count Then abc = "error": Exit Function
If c = "" Then Exit Function
For i = 1 To a.Count
    Ta = a(i, 1):  Tb = b(i, 1)
    If Ta <> c Or Tb = "" Then GoTo 101
    If InStr("," & TT & ",", "," & Tb & ",") = 0 Then TT = TT & "," & Tb  '¤ñ¹ïb¤å¦r¬O§_¤w¦s¦b¤_TT¦r¦ê¤¤
101: Next
abc = Mid(TT, 2)
End Function