/usr/lib/libreoffice/program/smath is in libreoffice-math 1:6.0.3-0ubuntu1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 | #!/bin/sh
cmd=$(dirname "$0")/soffice
exec "$cmd" --math "$@"
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