/usr/share/ghostscript/9.26/lib/escp_24.src is in libgs9-common 9.26a~dfsg-0+deb9u1.
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 9 10 11 12 | name : ESC/P 24 pin
pins : 24
minimal_unit : 1
maximal_unit : 180
dpi : 180
upper_position : HIGH_BIT
bit_image_mode : \e 3 \x18 \e ?Z'
send_bit_image : \e Z \b2,d
line_feed : \r \n
form_feed : \r \f
normal_mode : \r \f \e 2
skip_spaces : \e \ \b2,d
|