This file is indexed.

/usr/share/GNUstep/Makefiles/empty.make is in gnustep-make 2.6.6-3.

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

The actual contents of the file can be viewed below.

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# An empty makefile used by gnustep-config to print out
# compilation/link flags
include $(GNUSTEP_MAKEFILES)/common.make
include $(GNUSTEP_MAKEFILES)/rules.make