This file is indexed.

/usr/share/perl/5.26.1/ExtUtils/MANIFEST.SKIP is in perl-modules-5.26 5.26.1-6.

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

The actual contents of the file can be viewed below.

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# Avoid version control files.
\bRCS\b
\bCVS\b
\bSCCS\b
,v$
\B\.svn\b
\B\.git\b
\B\.gitignore\b
\b_darcs\b
\B\.cvsignore$

# Avoid VMS specific MakeMaker generated files
\bDescrip.MMS$
\bDESCRIP.MMS$
\bdescrip.mms$

# Avoid Makemaker generated and utility files.
\bMANIFEST\.bak
\bMakefile$
\bblib/
\bMakeMaker-\d
\bpm_to_blib\.ts$
\bpm_to_blib$
\bblibdirs\.ts$         # 6.18 through 6.25 generated this
\b_eumm/                # 7.05_05 and above

# Avoid Module::Build generated and utility files.
\bBuild$
\b_build/
\bBuild.bat$
\bBuild.COM$
\bBUILD.COM$
\bbuild.com$

# and Module::Build::Tiny generated files
\b_build_params$

# Avoid temp and backup files.
~$
\.old$
\#$
\b\.#
\.bak$
\.tmp$
\.#
\.rej$
\..*\.sw.?$

# Avoid OS-specific files/dirs
# Mac OSX metadata
\B\.DS_Store
# Mac OSX SMB mount metadata files
\B\._

# Avoid Devel::Cover and Devel::CoverX::Covered files.
\bcover_db\b
\bcovered\b

# Avoid prove files
\B\.prove$

# Avoid MYMETA files
^MYMETA\.