/usr/bin/scss is in ruby-sass 3.4.6-2.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | #!/usr/bin/ruby
# The command line Sass parser.
require 'sass'
require 'sass/exec'
opts = Sass::Exec::SassScss.new(ARGV, :scss)
opts.parse!
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