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/usr/share/fish/functions/dirs.fish is in fish-common 2.4.0-1.

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

The actual contents of the file can be viewed below.

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function dirs --description 'Print directory stack'
        # process options
        if count $argv >/dev/null
                switch $argv[1]
                        case -c
                                # clear directory stack
                                set -e -g dirstack
				return 0
		end
        end

        # replace $HOME with ~
        echo -n (echo (command pwd) | sed -e "s|^$HOME|~|")"  "
        for i in $dirstack
                echo -n (echo $i | sed -e "s|^$HOME|~|")"  "
        end
        echo
end