select id, AreaCode, state, FileTypes,
column_value AS FileName
from (
SELECT id, FileTypes,
XMLPARSE(DOCUMENT '<root><v>' || REPLACE(FileNames, ',', '</v><v>') || '</v></root>') AS file_xml
FROM (
SELECT *from a_test
UNPIVOT
(
FileNames FOR FileTypes IN
(Src1,Src2)
) P
) as a
ORDER BY id asc
) as b
OUTER APPLY XMLTable('/root/v' PASSING file_xml COLUMNS column_value VARCHAR PATH '.' ) AS x
where column_value is not NULL