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/usr/share/highlight/langDefs/sh.lang is in highlight-common 3.41-1.

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

The actual contents of the file can be viewed below.

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Description="Bash"

Identifiers=[[ [a-zA-Z_][\w\-]*(?!\/) ]]

Keywords={
  { Id=1,
    List={"case", "in", "esac", "for", "do", "done", "function", "if", "then",
        "fi", "elif", "else", "select", "time", "until", "while"},
  },
  { Id=2,
    List={"source", "alias", "bind", "break", "builtin", "command", "continue",
        "declare", "dirs", "disown", "enable", "export", "fc", "fg", "getopts",
        "hash", "help", "history", "jobs",  "let", "local", "logout", "popd", "printf",
        "pushd", "pwd", "read", "readonly", "return", "set",  "shift", "shopt",
        "suspend", "test", "times", "trap", "type", "ulimit", "umask", "unalias",
        "unset", "wait", "eval", "bg", "cd", "echo", "exec", "exit", "kill"},
  },
  { Id=3,
    List={"ls", "cat", "tac", "rev", "cp", "mv", "rm", "rmdir", "chmod",
        "chattr", "ln", "find", "xargs", "expr", "date", "zdump", "time", "touch", "at",
        "batch", "cal", "sleep", "usleep", "hwclock", "clock", "sort", "tsort", "diff",
        "patch", "diff3", "sdiff", "cmp", "comm", "uniq", "expand", "unexpand", "cat",
        "paste", "join", "head", "tail", "grep", "egrep", "zgrep", "look", "sed", "awk",
        "wc", "tr", "fold", "fmt", "ptx", "col", "column", "colrm", "nl", "pr",
        "gettext", "iconv", "recode", "groff", "lex", "yacc", "tar", "shar", "ar",
        "cpio", "gzip", "bzip2", "compress", "uncompress", "zip", "unzip", "sq", "file",
        "which", "whereis", "whatis", "vdir", "shred", "locate", "slocate", "strings",
        "basename", "dirname", "split", "sum", "cksum", "md5sum", "sha1sum", "uuencode",
        "uudecode", "crypt", "make", "install", "more", "less", "host", "vrfy",
        "nslookup", "dig", "traceroute", "ping", "whois", "finger", "ftp", "uucp",
        "telnet", "rlogin", "rsh", "rcp", "ssh", "write", "mail", "vacation", "tput",
        "reset", "clear", "script", "factor", "bc", "dc", "jot", "seq", "yes", "banner",
        "printenv", "lp", "tee", "mkfifo", "pathchk", "dd", "od", "hexdump", "m4"},
  },
  
  -- fixes issue with expressions like ${SHELL="${CONFIG_SHELL-/bin/sh}"}
  { Id=4,
    Regex=[[\$\{.+\$\{.+?\}.+?\}|\$\{.+?\} ]],
  },
  { Id=4,
    Regex=[[ \$[\w\#]+ ]],
  },
  { Id=2,
    Regex=[[ \-\-?[\w\-]+ ]],
  }
}

-- hereDoc opening delimiter, see OnStateChange to handle end of string
Strings={
  Delimiter=[["|'|`|<<[\-]?["']?\s*[-\w_]+["']?]],
}

IgnoreCase=false

Comments={
  { Block=false,
    Delimiter= { [[#]] },
  },
}

Operators=[[\(|\)|\[|\]|\{|\}|\,|\;|\:|\&|<|>|\!|\=|\/|\*|\%|\+|\-]]

function OnStateChange(oldState, newState, token)

   if oldState==HL_STRING and token==hereDoc then
      hereDoc = nil
      return HL_STRING_END
   end
      
   if  (string.sub(token,1,1) =="$" )  and oldState==HL_STRING and newState==HL_KEYWORD then
      return HL_INTERPOLATION
   end
    
  if hereDoc~=nil then
    return HL_STRING
   end

   --recognize hereDoc multine strings
   if oldState==HL_STANDARD and newState==HL_STRING and not string.find("\"'`", token) then
      hereDoc = string.match(token, "<<%-?'?%s*([%-%a%d_]+)" )
    end
    
   return newState
end