G-1040: Avoid dead code.
Reason
Any part of your code, which is no longer used or cannot be reached, should be eliminated from your programs to simplify the code.
Example (bad)
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41 | declare
   co_dept_purchasing constant departments.department_id%type := 30;
begin
   if 2 = 3 then
      null; -- some dead code here
   end if;
   null; -- some enabled code here
   <<my_loop>>
   loop
      exit my_loop;
      null; -- some dead code here
   end loop my_loop;
   null; -- some other enabled code here
   case
      when 1 = 1 and 'x' = 'y' then
         null; -- some dead code here
      else
         null; -- some further enabled code here
   end case;
   <<my_loop2>>
   for r_emp in (
      select last_name
        from employees
       where department_id = co_dept_purchasing
          or commission_pct is not null
         and 5 = 6
   ) 
   -- "or commission_pct is not null" is dead code 
   loop
      sys.dbms_output.put_line(r_emp.last_name);
   end loop my_loop2;
   return;
   null; -- some dead code here
end;
/
 | 
Example (good)
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19 | declare
   co_dept_admin constant dept.deptno%type := 10;
begin
   null; -- some enabled code here
   null; -- some other enabled code here
   null; -- some further enabled code here
   <<my_loop2>>
   for r_emp in (
      select last_name
        from employees
       where department_id = co_dept_admin
          or commission_pct is not null
   )
   loop
      sys.dbms_output.put_line(r_emp.last_name);
   end loop my_loop2;
end;
/
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