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/usr/lib/courier/makeacceptmailfor is in courier-mta 0.76.3-5+deb9u1.

This file is owned by root:root, with mode 0o755.

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#! /bin/sh
#
# Copyright 1998 - 1999 Double Precision, Inc.  See COPYING for
# distribution information.

prefix="/usr"
exec_prefix="/usr"
sysconfdir="/etc/courier"
localstatedir="/var/lib/courier"
bindir="/usr/bin"

umask 022
exec ${bindir}/makedat \
	-src=${sysconfdir}/esmtpacceptmailfor.dir \
	-file=${sysconfdir}/esmtpacceptmailfor.dat \
	-tmp=${sysconfdir}/esmtpacceptmailfor.tmp