Option "destination=" in Call statement: What is the purpose of the "destination=" parameter in the "Call" statement?
This option allows you to call other SAP systems, or other programs (e.g. C programs) that implement the RFC server interface.

The "destination=" parameter of the SAP RFC interface refers to the SAP configuration file "saprfc.ini".

For SAP documentation see

http://help.sap.com/saphelp_nw04/helpdata/en/22/042a3e488911d189490000e829fbbd/content.htm