···62626363 The SPDX license identifier in kernel files shall be added at the first6464 possible line in a file which can contain a comment. For the majority6565- or files this is the first line, except for scripts which require the6565+ of files this is the first line, except for scripts which require the6666 '#!PATH_TO_INTERPRETER' in the first line. For those scripts the SPDX6767 identifier goes into the second line.6868···368368369369370370All SPDX license identifiers and exceptions must have a corresponding file371371-in the LICENSE subdirectories. This is required to allow tool371371+in the LICENSES subdirectories. This is required to allow tool372372verification (e.g. checkpatch.pl) and to have the licenses ready to read373373and extract right from the source, which is recommended by various FOSS374374organizations, e.g. the `FSFE REUSE initiative <https://reuse.software/>`_.