This file is indexed.

/usr/src/gcc-8/debian/rules.source is in gcc-8-source 8-20180414-1ubuntu2.

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

The actual contents of the file can be viewed below.

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SOURCE_DIR := $(dir $(lastword $(MAKEFILE_LIST)))
patchdir = $(SOURCE_DIR)/patches

include $(SOURCE_DIR)/debian/rules.defs
include $(SOURCE_DIR)/debian/rules.patch
include $(SOURCE_DIR)/debian/rules.unpack

patch-source: $(patch_stamp)

clean-source:
	rm -rf $(stampdir)
	rm -rf $(gcc_srcdir) $(gdc_srcdir)
	rm -rf bin
	rm -rf $(srcdir)