PL/SQL extends SQL with procedural language capabilities. It allows variables, control structures like IF/THEN statements, and subprograms. The basic unit is a block that declares variables, contains an executable section, and can handle exceptions. Blocks can be anonymous, named, stored as subprograms or triggers. Cursors allow processing query result sets row by row. Variables and attributes simplify code maintenance. Packages and modularization improve program organization. Error handling uses exceptions to manage runtime errors gracefully.