Populating a column based on previous data in 2 other columns

This is what I've come up with so far;

=IF(AND(B1=B2,B2=B3),A1&", "&A2&", "&A3, IF(B1=B2,A1&", "&A2, A1))

It is limited to 3 cells sadly but I need it to work into the thousands.

What needs to happen is (Please see my data set for you)...

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We'll take the spreadsheet for example, it'll where there's a match in B2 and B3, it'll copy C2 and C3 and put in another cell seperated with ", ".

Ideally resulting in a format similiar to -

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I would honestly give a kidney for any help on the matter.

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I hope this is a little more appropriate.

Much better, thanks.

Now post a workbook with before and after examples.

Try this:

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Change the word Before to whatever the worksheet name is.

It's not the WORKBOOK name, it's the SHEET name--what you see on the tab.