This file is indexed.

/usr/share/themes/MBOpus/matchbox/theme.desktop is in matchbox-window-manager 1.2-osso21-2.

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

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=MBTheme
Name=MBOpus
Preview=XXX
Comment=Blondie theme 
ThemePath=@prefix@/themes/blondie

MenuBgColor=#e1e6da
MenuFgColor=#222222
MenuBdColor=#8f9489
MenuHlColor=#ccd2c6

PanelFgColor=#111111
#PanelBgColor=#e0e5d9
PanelBgPixmap=panelbg.png
DesktopBgSpec=col-solid:#aeb4b4

PanelMsgBgCol=#e1e6da 
PanelMsgBgUrgentCol=#e1e6da 
PanelMsgFgCol=#22222
DesktopHlCol=#656b7b