# File lib/sprockets/directive_processor.rb, line 74
    def prepare
      @pathname = Pathname.new(file)

      @header = data[HEADER_PATTERN, 0] || ""
      @body   = $' || data
      # Ensure body ends in a new line
      @body  += "\n" if @body != "" && @body !~ /\n\Z/m

      @included_pathnames = []
      @compat             = false
    end