This file is indexed.

/usr/share/lxqt/themes/system/lxqt-panel.qss is in lxqt-common 0.11.2-2.

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

The actual contents of the file can be viewed below.

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/*
 * Plain widget theme, only specific widgets are themed
 */

/*
 * General panel settings
 */

LXQtPanel #BackgroundWidget{
    background: palette(window);
}

/*
 * TaskBar
 */
#TaskBar QToolButton[urgent="true"] {
    color: palette(highlighted-text);
    background: palette(highlight);
}

/*
 * Desktopswitch
 */
#DesktopSwitch QToolButton[urgent="true"] {
    color: palette(highlighted-text);
    background: palette(highlight);
}

/*
 * Spacer
 */

#Spacer {
    background-position: center center;
}

#Spacer[type="lined"] {
    background-image: url(/spacer-plugin/spacer-line.svg);
}

#Spacer[type="dotted"] {
    background-image: url(/spacer-plugin/spacer-dots.svg);
 }

#Spacer[orientation="horizontal"] {
    background-repeat: repeat-y;
    margin-top: 2px;
    margin-bottom: 2px;
}

#Spacer[orientation="vertical"] {
    background-repeat: repeat-x;
    margin-right: 2px;
    margin-left: 2px;
}

/*
 * Main menu plugin
 */

#MainMenu {
    qproperty-icon: url();
}