code: func findIncludePaths(data []byte, opts *Options, f *File) ([]string, error) {
  	var includePaths []string
  
  	for i, str := range strings.Split(formatLF(string(data)), lf) {
  		ln := newLine(i+1, str, opts, f)
  
  		if ln.isHelperMethodOf(helperMethodNameInclude) {
  			if len(ln.tokens) < 3 {
  				return nil, fmt.Errorf("no template name is specified [file: %s][line: %d]", ln.fileName(), ln.no)
  			}
  
  			includePaths = append(includePaths, ln.tokens[2])
  		}
  	}
  
  	return includePaths, nil
  }
docs: // findIncludePaths finds and returns include paths.