Isso é uma expansão indireta , documentada em man bash
seção EXPANSÃO , subseção Expansão do Parâmetro :
If the first character of parameter is an exclamation point (!), a level of variable indirection is introduced. Bash uses the value of the variable formed from the rest of parameter as the name of the variable; this variable is then expanded and that value is used in the rest of the substitution, rather than the value of parameter itself. This is known as indirect expansion.
bash-4.2$ DDF_SOURCE="siebel_DATA_DATE_FORMAT"
bash-4.2$ siebel_DATA_DATE_FORMAT='Hello Indirect Redirection'
bash-4.2$ DATA_DATE_FORMAT=${!DDF_SOURCE} # siebel_DATA_DATE_FORMAT must get value before this line
bash-4.2$ echo $DATA_DATE_FORMAT
Hello Indirect Redirection