/lib/systemd/system/polkitd.service is in policykit-1 0.105-15~deb8u2.
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 | [Unit]
Description=Authenticate and Authorize Users to Run Privileged Tasks
[Service]
Type=dbus
BusName=org.freedesktop.PolicyKit1
ExecStart=/usr/lib/policykit-1/polkitd --no-debug
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