How to download several rows in excel's sheet

Downloading it isn't a problem, provided it's an "modern" excel file - pre 2007 versions had a limit of 64K rows, but that was increased to "over a million". Yours is an XLXS file, so it should be able to handle it.

Using it may well be ... That's not a good "human friendly" file at all.

And downloading large files isn't a problem, nor is storing them in SQL and retrieving them (although is a very bad idea - you should consider storing them as files and storing where the file is in SQL instead).

So the problem has to be either in your code which creates or access the Excel data, or in the code with handles it at the client end.

And we can't see any of that. So it's going to be down to you.
First, work out where that "out of memory"error is coming from: what application is generating the error, and where is that running - client or server? What is it doi9gn when it occurs? What did you do to cause it to get there?

Then use the debugger on that application to find out which code is causing the error, and when. What are its inputs? Outputs? What is it doing - exactly - when it fails?

Until you have that, everybody - including you - are just guessing what the problem might be and nobody can solve it.