This article describes the formula syntax of the COLLECT function

Collect cells into a range

COLLECT(cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell, cell)

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Assemble up to 30 spreadsheet cells into a range. If all arguments to
`COLLECT`

have the same number of columns then the
ranges are stacked.