when you take reference of any variable which is defined Using TYPES or elementry data type just like ( I , C ,D ,T etc) then we use type.
We use like to take refrence of those Object which occupy memory.
Example:
Types: var1 type C.
data: var2 type var1. ( type is used because var1 is defined with TYPES and it
does not occupy any memory spce)
data: var3 like var2. ( like is used here because var2 is defined with DATA
so it does occupy space in memory ).
data: w_matnr like marc-matnr. ( like is used here because marc-matnr is stored in memory)
and you Can Say like is used for database table field and dataelement.
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