Trying to send Variable Command in Rules for A/C Remote Control with Tasmota-ir

When you are dealing with character strings, + just means join them together.

var x = "fred" + "mary" // result "fredmary"
var y =  2 + 2
x = x + y.toString  // result "fredmary4"
x = "elephant " + x + mySwitchItem.state.toString
// result "elephant fredmary4ON"

So, in a rule, you can gather different bits of data either from calculations in the rule or from other Items in your system, and stick them together in one bundle.