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<xsl:template name="tokenize">
	<xsl:param name="string" />
	<xsl:param name="delim" />
 
	<xsl:choose>
		<xsl:when test="contains($string, $delim)">
			<token><xsl:value-of select="substring-before($string, $delim)" /></token>
			<xsl:call-template name="tokenize">
				<xsl:with-param name="string" select="substring-after($string, $delim)" />
				<xsl:with-param name="delim" select="$delim" />
			</xsl:call-template>
		</xsl:when>
 
		<xsl:otherwise>
			<token><xsl:value-of select="$string" /></token>
		</xsl:otherwise>
	</xsl:choose>
</xsl:template>

<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
		xmlns:exsl="http://exslt.org/common" extension-element-prefixes="exsl">
	<xsl:output method="xml"/>
 
	<xsl:template match="/">
		<xsl:variable name="tokens">
			<xsl:call-template name="tokenize">
				<xsl:with-param name="string" select="'10,20,30,40,50'" />
				<xsl:with-param name="delim" select="','" />
			</xsl:call-template>
		</xsl:variable>
 
		<ul>
		<xsl:for-each select="exsl:node-set($tokens)/token">
			<li><xsl:value-of select="."/></li>
		</xsl:for-each>
		</ul>
	</xsl:template>
</xsl:stylesheet>

<ul>
	<li>10</li>
	<li>20</li>
	<li>30</li>
	<li>40</li>
	<li>50</li>
</ul>