/lib/systemd/system/ssh@.service is in openssh-server 1:6.7p1-5+deb8u4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | [Unit]
Description=OpenBSD Secure Shell server per-connection daemon
After=auditd.service
[Service]
EnvironmentFile=-/etc/default/ssh
ExecStart=-/usr/sbin/sshd -i $SSHD_OPTS
StandardInput=socket
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