declare @t1 table(id int,name varchar(10));
declare @t2 table(id int,content varchar(50));
insert into @t1 select 1,'孙悟空' union all select 2,'白骨精';
insert into @t2 select 1,'孙悟空三打白骨精' union all select 2,'白骨精勾引唐三藏';

;with cte as (
select a.id,a.name,b.id as bid,b.content from @t1 a join @t2 b on 1=1
where b.content like '%'+a.name+'%'
)

select a.bid,content,stuff((select ','+cast(b.id as varchar(10)) from cte b where b.bid=a.bid for xml path('')),1,1,'') as x  from cte a group by a.bid,content


/*
bid         content                    x
----------- -------------------------- -----------------
1           孙悟空三打白骨精                   1,2
2           白骨精勾引唐三藏                   2
*/
不知道是不是你要的。