Solution 1:

This function accepts both ranges and arrays, both horizontal and vertical

Function TEXTJOIN(delim As String, skipblank As Boolean, arr)
    Dim d As Long
    Dim c As Long
    Dim arr2()
    Dim t As Long, y As Long
    t = -1
    y = -1
    If TypeName(arr) = "Range" Then
        arr2 = arr.Value
    Else
        arr2 = arr
    End If
    On Error Resume Next
    t = UBound(arr2, 2)
    y = UBound(arr2, 1)
    On Error GoTo 0

    If t >= 0 And y >= 0 Then
        For c = LBound(arr2, 1) To UBound(arr2, 1)
            For d = LBound(arr2, 1) To UBound(arr2, 2)
                If arr2(c, d) <> "" Or Not skipblank Then
                    TEXTJOIN = TEXTJOIN & arr2(c, d) & delim
                End If
            Next d
        Next c
    Else
        For c = LBound(arr2) To UBound(arr2)
            If arr2(c) <> "" Or Not skipblank Then
                TEXTJOIN = TEXTJOIN & arr2(c) & delim
            End If
        Next c
    End If
    TEXTJOIN = Left(TEXTJOIN, Len(TEXTJOIN) - Len(delim))
End Function

In this instance you would use it as an array formula:

=TEXTJOIN(", ",TRUE,IF($A$2:$A$10=D2,$B$2:$B$10,""))

Being an array formula it would need to be confirmed with Ctrl-Shift-Enter instead of Enter when exiting edit mode.

enter image description here

Solution 2:

If your data is in columns A and B, this code should work.

Sub TEXTJOIN()
Dim i As Long, str As String, k As Long
Columns("A:B").Sort key1:=Range("A2"), order1:=xlAscending, Header:=xlYes
str = Cells(2, 2)
k = 2
For i = 2 To Cells(Rows.Count, 1).End(xlUp).Row
    If Cells(i, 1) = Cells(i + 1, 1) Then
        str = str & "," & Cells(i + 1, 2)
    Else
        Cells(k, 4) = Cells(i, 1)
        Cells(k, 5) = str
        k = k + 1
        str = Cells(i + 1, 2)
    End If
Next i
End Sub

enter image description here

I leave the part to you to convert this to an UDF.

Solution 3:

You may try something like this...

Function TEXTJOIN(delimiter As String, lookup_id As Range, arr_rng As Range, Optional ignore_empty As Boolean = True) As String
Dim x, dict
Dim i As Long
x = arr_rng.Value
Set dict = CreateObject("Scripting.Dictionary")
For i = 1 To UBound(x, 1)
    If x(i, 1) = lookup_id Then
        If Not dict.exists(x(i, 1)) Then
            dict.Item(x(i, 1)) = x(i, 2)
        Else
            dict.Item(x(i, 1)) = dict.Item(x(i, 1)) & IIf(x(i, 2) = "", IIf(ignore_empty, "", delimiter), delimiter & x(i, 2))
        End If
    End If
Next i
If dict.Count > 0 Then
    TEXTJOIN = dict.Item(IIf(IsNumeric(lookup_id), lookup_id + 0, lookup_id))
Else
    TEXTJOIN = ""
End If
End Function

Then considering your data is in range A2:B7, try this like below...

In C2

=TEXTJOIN(",",A2,$A$2:$B$7)

enter image description here