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elisp: Comments

 
 2.2 Comments
 ============
 
 A “comment” is text that is written in a program only for the sake of
 humans that read the program, and that has no effect on the meaning of
 the program.  In Lisp, a semicolon (‘;’) starts a comment if it is not
 within a string or character constant.  The comment continues to the end
 of line.  The Lisp reader discards comments; they do not become part of
 the Lisp objects which represent the program within the Lisp system.
 
    The ‘#@COUNT’ construct, which skips the next COUNT characters, is
 useful for program-generated comments containing binary data.  The Emacs
 Lisp byte compiler uses this in its output files (Byte
 Compilation).  It isn’t meant for source files, however.
 
    Comment Tips, for conventions for formatting comments.
 

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