SQL> def l_sqlstr="select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x"
SQL> 
SQL> create table parent(x int primary key);

Table created.

SQL> 
SQL> create view vw_parent
  2  as
  3  select * from parent;

View created.

SQL> 
SQL> create table child(x int, c int,
  2    constraint child_parent_fk foreign key(x) references parent);

Table created.

SQL> 
SQL> create materialized view mv_child
  2  build immediate
  3  disable query rewrite
  4  as
  5  select count(c.x) x_count
  6    from vw_parent p,
  7         child c
  8   where p.x = c.x;

Materialized view created.

SQL> 
SQL> explain plan set statement_id = 'Q' for &l_sqlstr.;
old   1: explain plan set statement_id = 'Q' for &l_sqlstr.
new   1: explain plan set statement_id = 'Q' for select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x

Explained.

SQL> 
SQL> select listagg(full_table_name, ', ') within group(order by full_table_name) tbl_list
  2    from (select distinct o.owner || '.' ||
  3                          decode(o.object_type,
  4                                 'INDEX',
  5                                 (select table_name
  6                                    from dba_indexes i
  7                                   where i.owner = o.owner
  8                                     and i.index_name = o.object_name),
  9                                 o.object_name) full_table_name
 10            from dba_objects o
 11           where (owner, object_name) in
 12                 (select distinct p.object_owner, p.object_name
 13                    from plan_table p
 14                   where p.statement_id = 'Q'
 15                     and p.object_name is not null)
 16             and o.data_object_id is not null);

TBL_LIST
----------------------------------------------------------------------------------------------------------------------------------
TC.CHILD

1 row selected.

SQL> 
SQL> select plan_table_output from table(dbms_xplan.display( statement_id=> 'Q', format=> 'basic'));

PLAN_TABLE_OUTPUT
----------------------------------------------------------------------------------------------------------------------------------
Plan hash value: 3223756890

------------------------------------
| Id  | Operation          | Name  |
------------------------------------
|   0 | SELECT STATEMENT   |       |
|   1 |  SORT AGGREGATE    |       |
|   2 |   TABLE ACCESS FULL| CHILD |
------------------------------------

9 rows selected.

SQL> create or replace procedure p
  2  is
  3    cursor csr is
  4    &l_sqlstr.;
  5  begin
  6    null;
  7  end;
  8  /
old   4:   &l_sqlstr.;
new   4:   select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x;

Procedure created.

SQL> 
SQL> col referenced_owner for a20
SQL> col referenced_name for a20
SQL> col referenced_type for a20
SQL> select referenced_owner, referenced_name, referenced_type
  2    from dba_dependencies
  3   where owner = user
  4     and name = 'P'
  5     and type = 'PROCEDURE'
  6     and referenced_type not in ('PACKAGE');

REFERENCED_OWNER     REFERENCED_NAME      REFERENCED_TYPE
-------------------- -------------------- --------------------
TC                   VW_PARENT            VIEW
TC                   CHILD                TABLE

SQL> alter materialized view mv_child enable query rewrite;

Materialized view altered.

SQL> 
SQL> 
SQL> explain plan set statement_id = 'Q' for &l_sqlstr.;
old   1: explain plan set statement_id = 'Q' for &l_sqlstr.
new   1: explain plan set statement_id = 'Q' for select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x

Explained.

SQL> select * from table(dbms_xplan.display( statement_id=> 'Q', format=> 'basic'));

PLAN_TABLE_OUTPUT
----------------------------------------------------------------------------------------------------------------------------------
Plan hash value: 3139081009

-------------------------------------------------
| Id  | Operation                    | Name     |
-------------------------------------------------
|   0 | SELECT STATEMENT             |          |
|   1 |  MAT_VIEW REWRITE ACCESS FULL| MV_CHILD |
-------------------------------------------------

8 rows selected.

SQL> col owner for a20
SQL> col name for a30
SQL> col type for a20
SQL> select doc.owner, doc.name, doc.type
  2    from v$sqlarea sqla,
  3         v$object_dependency od,
  4         v$db_object_cache doc
  5   where sqla.sql_text = q'#explain plan set statement_id = 'Q' for &l_sqlstr.#'
  6     and od.from_hash = sqla.hash_value
  7     and doc.hash_value = od.to_hash
  8     and doc.type in ('TABLE', 'VIEW');
old   5:  where sqla.sql_text = q'#explain plan set statement_id = 'Q' for &l_sqlstr.#'
new   5:  where sqla.sql_text = q'#explain plan set statement_id = 'Q' for select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x#'

OWNER                NAME                           TYPE
-------------------- ------------------------------ --------------------
TC                   MV_CHILD                       TABLE
TC                   PARENT                         TABLE
TC                   VW_PARENT                      VIEW
TC                   CHILD                          TABLE

4 rows selected.

SQL> 
SQL> with deps(owner, name, type, hash_value) as (
  2    select doc.owner, doc.name, doc.type, doc.hash_value
  3      from v$sqlarea sqla,
  4           v$object_dependency od,
  5           v$db_object_cache doc
  6     where 1=1
  7       and sqla.sql_text = q'#explain plan set statement_id = 'Q' for &l_sqlstr.#'
  8       and od.from_hash = sqla.hash_value
  9       and doc.hash_value = od.to_hash
 10     union all
 11    select doc.owner, doc.name, doc.type, doc.hash_value
 12      from deps d,
 13           v$object_dependency od,
 14           v$db_object_cache doc
 15     where od.from_hash = d.hash_value
 16       and doc.hash_value = od.to_hash)
 17  select distinct *
 18    from deps
 19   where type in ('TABLE', 'VIEW')
 20  /
old   7:      and sqla.sql_text = q'#explain plan set statement_id = 'Q' for &l_sqlstr.#'
new   7:      and sqla.sql_text = q'#explain plan set statement_id = 'Q' for select /*+ rewrite(c mv_child)*/count(c.x) from vw_parent p, child c where p.x = c.x#'

OWNER                NAME                           TYPE                 HASH_VALUE
-------------------- ------------------------------ -------------------- ----------
TC                   CHILD                          TABLE                1841841891
TC                   VW_PARENT                      VIEW                 3317479009
TC                   MV_CHILD                       TABLE                 155164606
TC                   PARENT                         TABLE                2405718569

4 rows selected.