Автоматически:
DECLARE @DataSource TABLE
(
[ColumnValue] INT
);
DECLARE @Input VARCHAR(MAX) = '4,89, 8, 1';
DECLARE @InputXML XML = CAST(N'<r><![CDATA[' + REPLACE(@Input, ',', ']]></r><r><![CDATA[') + ']]></r>' AS XML);
INSERT INTO @DataSource
SELECT RTRIM(LTRIM(Tbl.Col.value('.', 'INT'))) AS Code
FROM @InputXML.nodes('//r') Tbl(Col)