/usr/share/bsd-mailx/mail.tildehelp is in bsd-mailx 8.1.2-0.20160123cvs-4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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The following ~ escapes are defined:
~b name ... Add names to "blind" Cc: list.
~c name ... Add names to Cc: field.
~d Read dead.letter into message.
~e Invoke text editor on partial message.
~F messages Same as ~f, but includes all headers.
~f messages Read in messages.
~h Edit the header fields.
~M messages Same as ~m, but includes all headers.
~m messages Read in messages, right shifted by a tab.
~p Print (show) the message buffer.
~q Abort message; optionally save copy to ~/dead.letter.
~r file | ~< file Read a file into the message buffer.
~s string Set Subject: field to string.
~t name ... Add names to To: field.
~v Invoke display editor on message.
~w filename Write message to file.
~x Abort message; no copy is saved.
~? Print a brief summary of tilde escapes.
~!command Execute shell command.
~|command Pipe message through command.
~:command | ~_command Execute a Mail command.
~~string Quote a single tilde.
~. Simulate end of file on input.
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