Example plugin file:
<?php
/**
* Plugin Name: Plugin name
*/
/* translators: TRANSLATORS!! */
_e( 'hello world', 'test-plugin' );
/* translators: TRANSLATORS!! */
$foo = __( 'foo', 'test-plugin' );
Running the makpot command creates this POT file:
# Copyright (C) 2017 Plugin name
# This file is distributed under the same license as the Plugin name package.
msgid ""
msgstr ""
"Project-Id-Version: Plugin name\n"
"Report-Msgid-Bugs-To: https://wordpress.org/support/plugin/test-plugin\n"
"Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
"Language-Team: LANGUAGE <[email protected]>\n"
"MIME-Version: 1.0\n"
"Content-Type: text/plain; charset=UTF-8\n"
"Content-Transfer-Encoding: 8bit\n"
"POT-Creation-Date: 2017-12-13T17:11:07+00:00\n"
"PO-Revision-Date: 2017-12-13T17:11:07+00:00\n"
"X-Domain: test-plugin\n"
#. translators: TRANSLATORS!!
#: test-plugin.php:7
msgid "hello world"
msgstr ""
#: test-plugin.php:10
msgid "foo"
msgstr ""
#. Plugin Name of the plugin/theme
msgid "Plugin name"
msgstr ""
Note the missing comment for "foo".