This file is indexed.

/usr/share/themes/Gray/index.theme is in gray-theme 0.1-0ubuntu2.

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

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=X-GNOME-Metatheme
Name=Gray
Comment=Slick, minimalistic gray theme (by Cimi)
Encoding=UTF-8

[X-GNOME-Metatheme]
GtkTheme=Gray
IconTheme=Tangerine
MetacityTheme=Gray