This code sample is adapted from Clifford B. Anderson and Joseph C. Wicentowski, XQuery for Humanists (College Station: Texas A&M University Press, 2020), 283. Download this code sample in its raw form. View the source on GitHub.

xquery version "3.1";

let $lines := fn:unparsed-text-lines("books.csv")
let $headers := fn:tokenize($lines[1], ",")
for $line in $lines[position() = 2 to last()]
let $columns := fn:tokenize($line, ",")
    element row {
        for $column at $count in $columns
            element { $headers[$count] } { $column }