How to insert multiple rows in a merge?, Sql Server

How to insert multiple rows in a merge?

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Execution time: 0,03 sec, rows selected: 3, rows affected: 6, absolute service time: 0,23 sec, absolute service time: 0,23 sec

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Id
Content
Time
IsNew

1
1
b
00:00:00
False

2
2
c
12:25:46.4230000
False

3
2
c
12:25:46.4230000
True

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