/usr/share/xindy/rules/latin-tolower.xdy is in xindy-rules 2.5.1.20160104-4build1.
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The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 | ;; latin-tolower.xdy Roger Kehr 14 Jan 98
;;----------------------------------------------------------------------
;;
;; Maps all latin letters to their lowercase counterpart
;;
(define-rule-set "latin-tolower"
:rules (("A" "a" :string :again)
("B" "b" :string :again)
("C" "c" :string :again)
("D" "d" :string :again)
("E" "e" :string :again)
("F" "f" :string :again)
("G" "g" :string :again)
("H" "h" :string :again)
("I" "i" :string :again)
("J" "j" :string :again)
("K" "k" :string :again)
("L" "l" :string :again)
("M" "m" :string :again)
("N" "n" :string :again)
("O" "o" :string :again)
("P" "p" :string :again)
("Q" "q" :string :again)
("R" "r" :string :again)
("S" "s" :string :again)
("T" "t" :string :again)
("U" "u" :string :again)
("V" "v" :string :again)
("W" "w" :string :again)
("X" "x" :string :again)
("Y" "y" :string :again)
("Z" "z" :string :again)
))
;; End
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