import pathspec

spec = pathspec.GitIgnoreSpec.from_lines([
    '*',  # Ignore all files by default
    '!*/',  # but scan all directories
    '!*.txt',  # Text files
    '/test1/**'  # ignore all in the directory
])
files = {
    'test1/b.bin',
    'test1/a.txt',
    'test1/c/c.txt',
    'test2/a.txt',
    'test2/b.bin',
    'test2/c/c.txt',
}
ignores = set(spec.match_files(files))
print(ignores)

                if pattern.include is False and dir_mark and out_priority == 0:
                    out_matched = pattern.include
                    out_priority = priority
                elif pattern.include is True and dir_mark:
                    out_matched = pattern.include
                    out_priority = priority
                elif priority >= out_priority:
                    out_matched = pattern.include
                    out_priority = priority