GNU Emacs Lisp Reference Manual
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
(see Byte Compilation). It isn't meant for source files, however.
See Comment Tips, for conventions for formatting comments.