Udf paramarray

Here is a minimal version of a SumIfs function

Function MySumIfs(sumrange As Range, ParamArray criteriapairs()) As Double
    Dim n As Long
    Dim index As Long
    Dim bMatch As Boolean
    
    ' loop through sum range
    For index = 1 To sumrange.Cells.Count
        bMatch = True
        ' loop through criteria pairs (range and criteria to test for)
        For n = LBound(criteriapairs) To UBound(criteriapairs) Step 2
            ' if doesn't match, set variable to false and skip the rest of the checks
            If criteriapairs(n).Cells(index) <> criteriapairs(n + 1) Then
                bMatch = False
                Exit For
            End If
        Next n
        ' only add the value if all criteria met
        If bMatch Then MySumIfs = MySumIfs + sumrange.Cells(index)
    Next index
End Function

which you can call with varying numbers of criteria, such as
=MySumIfs($C$1:$C$15,$A$1:$A$15,"Item1")
or
=MySumIfs($C$1:$C$15,$A$1:$A$15,"Item1",$B$1:$B$15,"test1")
like the worksheet function.