INI files are simple text files with a basic structure consisting of sections, property and value. INI files can be used across different platform which is a great advantage as a single INI file can be used in various versions of the same application for various platforms. INI files are used to store configurations for applications in a manner of property = value. Values can be single or one dimensional array. Also sections can be used to group same type of configurations. The last thing is comments, we can write comments in INI files. Comments in INI files starts with ; (semicolon)
We might need to read comment blocks into PHP array. Comment blocks in php files describes a file & we might need this info in array. These comment blocks are not there just because the developer wanted to. These lines can be there as the system may require those lines to describe the file in terms such as the name of the theme or plugin, create date, author name, update date, version number etc. These information about the file then can later be used in the system or CMS.