It seems ok but am getting exception please correct me.
declare
    var_number number;
begin
    var_number := 10;
    if var_number > 100 then
        dbms_output.put_line(var_number||' is greater than 100');
    elseif var_number < 100 then
        dbms_output.put_line(var_number||' is less than 100');
    else
        dbms_output.put_line(var_number||' is equal to 100');
    end if;
end;
Exception :
ORA-06550: line 8, column 8:
PLS-00103: Encountered the symbol "VAR_NUMBER" when expecting one of the following:
    := . ( @ % ;
ORA-06550: line 13, column 4:
PLS-00103: Encountered the symbol ";" when expecting one of the following:
    if
                The keyword for Oracle PL/SQL is "ELSIF" ( no extra "E"), not ELSEIF (yes, confusing and stupid)
declare
    var_number number;
begin
    var_number := 10;
    if var_number > 100 then
       dbms_output.put_line(var_number||' is greater than 100');
    elsif var_number < 100 then
       dbms_output.put_line(var_number||' is less than 100');
    else
       dbms_output.put_line(var_number||' is equal to 100');
    end if;
end;
                        The IF statement has these forms in PL/SQL:
IF THEN
IF THEN ELSE
IF THEN ELSIF
You have used elseif which in terms of PL/SQL is wrong. That need to be replaced with ELSIF. 
So your code should appear like this.
    declare
        var_number number;
    begin
        var_number := 10;
        if var_number > 100 then
           dbms_output.put_line(var_number ||' is greater than 100');
--elseif should be replaced with elsif
        elsif var_number < 100 then
           dbms_output.put_line(var_number ||' is less than 100');
        else
           dbms_output.put_line(var_number ||' is equal to 100');
        end if;
    end; 
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