How to declare a variable dynamicaly

DATA r_elemdescr TYPE REF TO cl_abap_elemdescr.

r_elemdescr ?= cl_abap_elemdescr=>describe_by_name( 'DATA_ELEMENT_HERE' ).

DATA r_field TYPE REF TO data.
FIELD-SYMBOLS ‹field› TYPE ANY.

CREATE DATA r_field TYPE HANDLE r_elemdescr.
ASSIGN r_field->* TO ‹field›.
‹field› = .....

"now ‹field› is your dynamic field value