This file is indexed.

/usr/share/rox/ROX/index.theme is in rox-filer 1:2.11-1.

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

The actual contents of the file can be viewed below.

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[Icon Theme]
Name=ROX
Comment=Default ROX icon theme
Directories=MIME
Example=inode-directory

[MIME]
Size=48
Context=MimeTypes
Type=Fixed