What do you mean by "variable"? If you have a system of equations in x, y, z, ..., then the matrix you use to solve the system is the matrix of coefficients, all numbers. It would make no sense to multiply by x, y, z, ...- and it would not help you to reduce the matrix.
But if you have a system of equations in x, y, z, ... where the coefficients depend on one or more parameters, they, yes, you might well want to multiply by those parameters.