You can simply put line channels inside single comment declaration quotes, for example:
COMMENT ON COLUMN MYTABLE.MYCOLUMN
IS
'Line 1
Line 2.
Line 3';
Note, however, that in SQL Developer (and possibly in other tools) this will not always display as expected. With the following query ...
SELECT *
FROM USER_COL_COMMENTS
WHERE
TABLE_NAME = 'MYTABLE'
AND COMMENTS IS NOT NULL;
... , Script Output (.. , , "Run Script" ):
TABLE_NAME COLUMN_NAME COMMENTS
---------- ----------- --------------
MYTABLE MYCOLUMN Line 1
Line 2
Line 3
MYTABLE OTHERCOLUMN Other comments
(.. , , " " ), , "", .
. , , :
- :
USER_TAB_COMMENTS - :
USER_COL_COMMENTS