Yes you can declare variables in PHP that start with a number:
${'1'} = 'hello';
This declares the variable with the variable name "1"
in PHP.
To access it, you need to use the brace syntax again:
echo ${'1'};
This is necessary because in PHP code verbatim you can not write:
echo $1;
That would give a syntax error.
Also can I create and use fields in Mysql with the same name?
Yes you can, it works similarly as in PHP. In Mysql as well you need to quote the number-only identifier for the column, the quoting differs:
mysql> create table test (`0` INT);
mysql> describe test;
+-------+---------+------+-----+---------+-------+
| Field | Type | Null | Key | Default | Extra |
+-------+---------+------+-----+---------+-------+
| 0 | int(11) | YES | | NULL | |
+-------+---------+------+-----+---------+-------+
Here the backticks are used (default Mysql configuration). Both the PHP manual and the Mysql manual explain the details of this, also there are many related questions to quoting identifiers both for PHP and Mysql on the Stackoverflow website.