語法
Zend/zend_language_scanner.l

<ST_IN_SCRIPTING>"eval" {	return T_EVAL;
}

<ST_IN_SCRIPTING>"include" {	return T_INCLUDE;
}

<ST_IN_SCRIPTING>"include_once" {	return T_INCLUDE_ONCE;
}

<ST_IN_SCRIPTING>"require" {	return T_REQUIRE;
}

<ST_IN_SCRIPTING>"require_once" {	return T_REQUIRE_ONCE;
}

Zend/zend_language_parser.y

internal_functions_in_yacc:
		T_ISSET '(' isset_variables ')' { $$ = $3; }
	|	T_EMPTY '(' variable ')'	{ zend_do_isset_or_isempty(ZEND_ISEMPTY, &$$, &$3 TSRMLS_CC); }
	|	T_INCLUDE expr 			{ zend_do_include_or_eval(ZEND_INCLUDE, &$$, &$2 TSRMLS_CC); }
	|	T_INCLUDE_ONCE expr 	{ zend_do_include_or_eval(ZEND_INCLUDE_ONCE, &$$, &$2 TSRMLS_CC); }
	|	T_EVAL '(' expr ')' 	{ zend_do_include_or_eval(ZEND_EVAL, &$$, &$3 TSRMLS_CC); }
	|	T_REQUIRE expr			{ zend_do_include_or_eval(ZEND_REQUIRE, &$$, &$2 TSRMLS_CC); }
	|	T_REQUIRE_ONCE expr		{ zend_do_include_or_eval(ZEND_REQUIRE_ONCE, &$$, &$2 TSRMLS_CC); }
;

Zend/zend_compile.c

void zend_do_include_or_eval(int type, znode *result, const znode *op1 TSRMLS_DC) {
	zend_do_extended_fcall_begin(TSRMLS_C);
	{
		zend_op *opline = get_next_op(CG(active_op_array) TSRMLS_CC);

		opline->opcode = ZEND_INCLUDE_OR_EVAL;
		opline->result_type = IS_VAR;
		opline->result.var = get_temporary_variable(CG(active_op_array));		SET_NODE(opline->op1, op1);		SET_UNUSED(opline->op2);
		opline->extended_value = type;		GET_NODE(result, opline->result);
	}
	zend_do_extended_fcall_end(TSRMLS_C);
}