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Cómo convertir números a palabras - ORACLE

Usa la fuerza Luke;)

Demostración de SqlFiddle

SELECT UPPER(TO_CHAR(TO_DATE(500,'J'),'Jsp')) || '/=' AS new_value
FROM dual;  

La pista es Date en formato escrito.

EDITAR:

Agregando soporte para negative numbers :

Demostración de SqlFiddle

WITH cte AS
(
  SELECT 10 AS num      FROM dual
  UNION ALL SELECT -500 FROM dual
  UNION ALL SELECT 0    FROM dual
)
SELECT num AS old_value,
       decode( sign( num ), -1, 'NEGATIVE ', 0, 'ZERO', NULL ) ||
       decode( sign( abs(num) ), +1, to_char( to_date( abs(num),'J'),'JSP') ) || '/=' AS new_value
FROM cte

EDICIÓN 2:##

Agregando soporte limitado para float:

SqlFiddleDemo3

WITH cte AS
(
  SELECT 10 AS num       FROM dual
  UNION ALL SELECT -500  FROM dual
  UNION ALL SELECT 0     FROM dual
  UNION ALL SELECT 10.3  FROM dual
  UNION ALL SELECT -10.7 FROM dual
)
SELECT 
  num AS old_value,
  decode( sign( num ), -1, 'NEGATIVE ', 0, 'ZERO', NULL )
  || decode( sign( abs(num) ), +1, to_char( to_date( abs(TRUNC(num)),'J'),'JSP') )
  ||
  CASE
     WHEN INSTR (num, '.') > 0
     THEN  ' POINT ' || TO_CHAR (TO_DATE (TO_NUMBER (SUBSTR(num, INSTR (num, '.') + 1)),'J'),'JSP')
     ELSE NULL
  END AS new_value
FROM cte

EDICIÓN 3:

para 10.3 la salida es DIEZ COMA TRES pero debería ser DIEZ COMA TREINTA para 10.3 y DIEZ COMA TRES para 10.03. ¿Cómo podría lograr esto?

Dependiendo de cuántos dígitos desee para la identidad, podría ser RPADed con 0:

WITH cte AS
(
  SELECT 10.03 AS num FROM dual
  UNION ALL
  SELECT 10.30 FROM dual
  UNION ALL
  SELECT 10.33 FROM dual
)
SELECT 
  num AS old_value,
  decode( sign( num ), -1, 'NEGATIVE ', 0, 'ZERO', NULL )
  || decode( sign( abs(num) ), +1, to_char( to_date( abs(TRUNC(num)),'J'),'JSP') )
  ||
  CASE
     WHEN INSTR (num, '.') > 0
     THEN  ' POINT ' || TO_CHAR (TO_DATE (TO_NUMBER (RPAD(SUBSTR(num, INSTR (num, '.') + 1)
                                                     ,2,'0')
                                                     ),'J'),'JSP')
     ELSE NULL
  END AS new_value
FROM cte;

db<>demostración de violín

Salida:

+-------------+------------------------+
|  OLD_VALUE  |       NEW_VALUE        |
+-------------+------------------------+
|      10.03  | TEN POINT THREE        |
|       10.3  | TEN POINT THIRTY       |
|      10.33  | TEN POINT THIRTY-THREE |
+-------------+------------------------+