This file is indexed.

/usr/share/ghostscript/9.26/lib/gs_s_m.xbm 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.

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#define gs_s_m.xbm_width 24
#define gs_s_m.xbm_height 24
#define gs_s_m.xbm_x_hot 0
#define gs_s_m.xbm_y_hot 0
static unsigned char gs.s_m.bm_bits[] = {
   0x00, 0x00, 0x00, 0x00, 0x00, 0x06, 0x00, 0x80, 0x0f, 0x00, 0x00, 0x1f,
   0x00, 0x00, 0x3f, 0x00, 0xfe, 0x3f, 0xe0, 0xff, 0x3f, 0xf0, 0xff, 0x3f,
   0xf8, 0xff, 0x7f, 0xfc, 0xff, 0x7f, 0xfe, 0xff, 0x7f, 0xfe, 0xff, 0x7f,
   0xfe, 0xff, 0x7f, 0xfe, 0xff, 0x7f, 0xfe, 0xff, 0x7f, 0xfc, 0xff, 0x7f,
   0xfc, 0xff, 0x3f, 0xf8, 0xff, 0x3f, 0xf8, 0xff, 0x1f, 0xf0, 0xff, 0x0f,
   0xc0, 0xff, 0x07, 0xc0, 0xff, 0x03, 0xf0, 0xff, 0x01, 0x00, 0x00, 0x00};