/usr/lib/grass72/include/Make/ is in grass-dev 7.2.0-2.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/grass72/include/Make/Compile.make
/usr/lib/grass72/include/Make/DB.make
/usr/lib/grass72/include/Make/Dir.make
/usr/lib/grass72/include/Make/Docs.make
/usr/lib/grass72/include/Make/Doxygen.make
/usr/lib/grass72/include/Make/Etc.make
/usr/lib/grass72/include/Make/Grass.make
/usr/lib/grass72/include/Make/GuiScript.make
/usr/lib/grass72/include/Make/Html.make
/usr/lib/grass72/include/Make/HtmlRules.make
/usr/lib/grass72/include/Make/Install.make
/usr/lib/grass72/include/Make/Lib.make
/usr/lib/grass72/include/Make/Module.make
/usr/lib/grass72/include/Make/Multi.make
/usr/lib/grass72/include/Make/NoHtml.make
/usr/lib/grass72/include/Make/Other.make
/usr/lib/grass72/include/Make/Platform.make
/usr/lib/grass72/include/Make/Python.make
/usr/lib/grass72/include/Make/Rules.make
/usr/lib/grass72/include/Make/Script.make
/usr/lib/grass72/include/Make/ScriptRules.make
/usr/lib/grass72/include/Make/Shlib.make
/usr/lib/grass72/include/Make/Sphinx.make
/usr/lib/grass72/include/Make/Stlib.make
/usr/lib/grass72/include/Make/Vars.make