need vba code to compare two column get result of common values of both column

Or

Sub GetCommonValues()
Dim oSD As Object, rMyRng As Range, nEndRw1 As Long, nEndRw2 As Long, r As Range

Set oSD = CreateObject("Scripting.Dictionary")
    nEndRw1 = Cells(Rows.Count, "A").End(xlUp).Row
    nEndRw2 = Cells(Rows.Count, "B").End(xlUp).Row
Set rMyRng = Union(Range("A2:A" & nEndRw1), Range("B2:B" & nEndRw2))

Application.ScreenUpdating = False

With oSD
    .CompareMode = False
    
    For Each r In rMyRng
        If Not .Exists(r.Value) Then .Add r.Value, 1
    Next r
    
    Range("C2").Resize(.Count, 1).Value = Application.Transpose(.Keys)
End With

Application.ScreenUpdating = True

End Sub