make manual and 5.3.1 Using One Shell

[ali hagigat]

5.3.1 Using One Shell
Second, you might want newlines to be included in your recipe command (for
example perhaps you are using a very different interpreter as your SHELL).
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A different interpreter as SHELL or as /bin/sh? I do not understand
the meaning of the sentence.

Another question is weather i can use newline after each command for /bin/sh?
In make 3.81, it must see <tab> character at the beginning of each
line or it complains.