demo, Sql Server - rextester

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--Sql Server 2014 Express Edition
--Batches are separated by 'go'

WITH temp2 AS (
    SELECT 362103 AS Budhol, 36 AS COCODE, 362101 AS BEN, 991003 AS OBJ, NULL AS SPARE2, 'MA1001' AS SPARE1, NULL AS TASKNO, 4516 AS Value, 613030 AS Field, '001' AS Code UNION ALL
    SELECT 362104,    36,        362104,  991003,  NULL,    'MA1001',  NULL,    9088,    613030,  '002' UNION ALL
    SELECT 362103,    36,        362101,  991003,  NULL,    'MA1001',  NULL,    3387,    613030,  '003' UNION ALL
    SELECT 362103,    36,        362101,  991003,  NULL,    'MA1001',  NULL,    4026,    613030,  '004'
)

SELECT B.BEN,B.Budhol, B.COCODE, B.FIELD, B.OBJ, B.SPARE1, B.SPARE2,    
       SUM(B.value) as Value ,
       Code=STUFF((SELECT ', ' + Code FROM temp2 t
           WHERE t.BEN = B.BEN and t.Budhol = B.Budhol and t.COCODE = B.COCODE and t.FIELD = B.FIELD  and COALESCE(t.SPARE1, '') = COALESCE(B.SPARE1, '') and COALESCE(t.SPARE2, '') = COALESCE(B.SPARE2, '')
          FOR XML PATH('')), 1,1, '')
FROM temp2 B
GROUP BY B.BEN, B.Budhol, B.COCODE, B.FIELD, B.OBJ, B.SPARE1, B.SPARE2;

View schema
Execution time: 0,02 sec, rows selected: 2, rows affected: 0, absolute service time: 0,16 sec