GNU Emacs Lisp Reference Manual
We recommend these conventions for where to put comments and how to indent them:
;
;, should all be
aligned to the same column on the right of the source code. Such
comments usually explain how the code on the same line does its job. In
Lisp mode and related modes, the M-; (indent-for-comment)
command automatically inserts such a ; in the right place, or
aligns such a comment if it is already present.
This and following examples are taken from the Emacs sources.
(setq base-version-list ; there was a base
(assoc (substring fn 0 start-vn) ; version to which
file-version-assoc-list)) ; this looks like
; a subversion
;;
;;, should be aligned to
the same level of indentation as the code. Such comments usually
describe the purpose of the following lines or the state of the program
at that point. For example:
(prog1 (setq auto-fill-function
...
...
;; update mode line
(force-mode-line-update)))
Every function that has no documentation string (because it is use only internally within the package it belongs to), should have instead a two-semicolon comment right before the function, explaining what the function does and how to call it properly. Explain precisely what each argument means and how the function interprets its possible values.
;;;
;;;, should start at
the left margin. Such comments are used outside function definitions to
make general statements explaining the design principles of the program.
For example:
;;; This Lisp code is run in Emacs ;;; when it is to operate as a server ;;; for other processes.
Another use for triple-semicolon comments is for commenting out lines within a function. We use triple-semicolons for this precisely so that they remain at the left margin.
(defun foo (a) ;;; This is no longer necessary. ;;; (force-mode-line-update) (message "Finished with %s" a))
;;;;
;;;;, should be aligned
to the left margin and are used for headings of major sections of a
program. For example:
;;;; The kill ring
The indentation commands of the Lisp modes in Emacs, such as M-;
(indent-for-comment) and TAB (lisp-indent-line)
automatically indent comments according to these conventions,
depending on the number of semicolons. See Comments.