In which file I finds the categories and subcategories in cpanel.
I would like to edit them directly in cpanel or import them from other oscalss web in that file.

You can find them in db

I can replace only that file in DB

I think you do not understand what is database.

I'm not an oscalss expert I learn but pleace serious.
just these two files if I replace them with others from another theme
the result it s the same how would I work from panel web/admin

oc_t_category   and   oc_t_category_description

or I need to change the categories manually only from the admin panel.

You can modify categories in ocadmin > settings > categories