The commands of a rule consist of shell command lines to be executed one by one. Each command line must start with a tab, except that the first command line may be attached to the target-and-prerequisites line with a semicolon in between. Blank lines and lines of just comments may appear among the command lines; they are ignored. (But beware, an apparently "blank" line that begins with a tab is not blank! It is an empty command; see Empty Commands.)
Users use many different shell programs, but commands in makefiles are
always interpreted by /bin/sh unless the makefile specifies
otherwise. See Command Execution.
The shell that is in use determines whether comments can be written on
command lines, and what syntax they use. When the shell is
/bin/sh, a # starts a comment that extends to the end of
the line. The # does not have to be at the beginning of a line.
Text on a line before a # is not part of the comment.