(bash.info) Comments
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3.1.3 Comments
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In a non-interactive shell, or an interactive shell in which the
`interactive_comments' option to the `shopt' builtin is enabled (
The Shopt Builtin), a word beginning with `#' causes that word and
all remaining characters on that line to be ignored. An interactive
shell without the `interactive_comments' option enabled does not allow
comments. The `interactive_comments' option is on by default in
interactive shells. Interactive Shells, for a description of
what makes a shell interactive.
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