/usr/share/octave/debian/defs.make is in liboctave-dev 3.8.1-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | # Installation paths for use in debian/rules of Octave-related packages
# Written by Rafael Laboissiere <rafael@debian.org>
MDIR = $(shell octave-config --print LOCALFCNFILEDIR)
OCTDIR = $(shell octave-config --print LOCALOCTFILEDIR)
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