This file is indexed.

/usr/lib/x86_64-linux-gnu/libm.so is in libc6-dev 2.27-3ubuntu1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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/* GNU ld script
*/
OUTPUT_FORMAT(elf64-x86-64)
GROUP ( /lib/x86_64-linux-gnu/libm.so.6  AS_NEEDED ( /usr/lib/x86_64-linux-gnu/libmvec_nonshared.a /lib/x86_64-linux-gnu/libmvec.so.1 ) )