A source expression allows you to modify the source data while you are performing the lookup. For example, let's say your source data is in upper and lower case letters, and your target is in all upper case, and it’s a case sensitive database. To ensure the lookup works correctly, add a formula to the source data, such as UPPER(S3), to format the source data just for the purposes of the lookup.
To add a source expression
Note: The Where pane at the bottom of the dialog box displays actual function syntax in-progress.
See also
Using Operators in a Lookup Expression
Using Scalar Functions in Lookup Links