Still a bit off. The shebang line is actually interpreted by the kernel. When the kernel is told to run something, it checks the first few bytes of a file looking for a magic number to figure out how to execute something. The magic number for passing it to an interperter, such as the shell, is whatever the characters '#!' mean on that machine (depending on whether it's big-endian or little-endian).
For example, the magic number for ELF-formatted files is whatever ^?ELF is (where ^? is ctrl-?, not literally ^ and ?). The kernel uses this to use the ELF loader to load and execute that file. Other formats may be supported as well, depending on the kernel and architecture, and, on Linux, whether you've compiled in support for other formats.
In reply to Re^2: Clarify My doubt on #!/usr/local/bin/perl
by Tanktalus
in thread Clarify My doubt on #!/usr/local/bin/perl
by kprasanna_79
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