I have an embedded word document in my worksheet, names "Rec1"
The fields code are same as below:
{LINK Excel.SheetMacroEnabled.12 "C:\\Documents and Settings\\user\\Desktop\\Salaries\\StaffSalaries.xlsm" مالي!R2C13 \a \f 4 \r \* MERGEFORMAT}
What is the different and using "\ \" (double BackSlash) character with "\" one?
Word field codes originate in the C programming language. In that language, the backslash is used to indicate what in Office are called "switches" (like parameters). You see this a lot in command-lines, as well.
So in the LINK field you show us, \a, \f 4, \r and * Mergeformat are telling Word how to manage the field code (more info at https://support.office.com/en-us/article/field-codes-link-field-09422d50-cde0-4b77-bca7-6a8b8e2cddbd?ui=en-US&rs=en-US&ad=US).
Because a single backslash denotes a switch, when you want to pass a literal backslash you need to double it up. This is the case for a file path, for example.