/usr/share/libreoffice/help/gl/smath.cfg is in libreoffice-help-gl 1:5.1.2-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Title=%PRODUCTNAME Math
Language=gl
Order=6
Start=text%2Fsmath%2Fmain0000.xhp
Heading=headingheading
Program=MATH
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