This file is indexed.

/etc/dpkg-cross/cross-config.sh3eb is in dpkg-cross 2.6.13ubuntu1.

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

The actual contents of the file can be viewed below.

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# sh3eb specific configure variables
. `dirname $ac_site_file`/cross-config.sh
ac_cv_c_bigendian=yes