See Example 5 on the sqldf GitHub page.
Example 5. Insert Variables
Here is an example of inserting evaluated variables into a query using gsubfn quasi-perl-style string interpolation. gsubfn is used by sqldf so it is already loaded. Note that we must use the fn$ prefix to invoke the interpolation functionality: 
minSL <- 7
limit <- 3
species <- "virginica"
fn$sqldf("select * from iris where \"Sepal.Length\" > $minSL and species = '$species' 
  limit $limit")
##   Sepal.Length Sepal.Width Petal.Length Petal.Width   Species
## 1          7.1         3.0          5.9         2.1 virginica
## 2          7.6         3.0          6.6         2.1 virginica
## 3          7.3         2.9          6.3         1.8 virginica