I am currently working on creating a formula in Google Sheets that can filter both individual values and multiple values combined with commas.

I am facing challenges in understanding how to achieve this as my attempts so far have only produced results for individual values.

Your help will be much appreciated in this regards.

=FILTER(B:B,
  (D:D = J2) *
  REGEXMATCH(","&C:C&",", ",(" & SUBSTITUTE(I2, ",", "|,|") & "),")
)