I want konw that how can make a spread sheet itself as a active record
model so that I build applicationd and top of that model
Please move this question from -core to -talk if you want to discuss this further.
In short: you can’t. ActiveRecord is designed towards SQL persistence exclusively. What you imagined is possible, but would require much work.
Short version: you need a database in between the spreadsheet and
ActiveRecord, to serve as a bridge between them. I don't think you can
do so directly.