/usr/lib/os-release is in base-files 8+deb8u11.
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 6 7 8 | PRETTY_NAME="Debian GNU/Linux 8 (jessie)"
NAME="Debian GNU/Linux"
VERSION_ID="8"
VERSION="8 (jessie)"
ID=debian
HOME_URL="http://www.debian.org/"
SUPPORT_URL="http://www.debian.org/support"
BUG_REPORT_URL="https://bugs.debian.org/"
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