When using docblocks to comment on your classes / functions / variables, etc., this allows IDEs that support sentence / code allocation to provide you with information about the resources you use when writing. In addition, when it comes to creating documentation, there are various tools to automate this process using docblocks; In short, if you comment correctly, you have already created your documentation.
In terms of efficiency, yes, the parser will have to filter out comments when loading a file into memory (along with a space that I could add). However, this filtering process starts only once on the server and before launching the php script itself, which itself will take significantly more time to run. This means that the proportion of time spent executing the expected PHP will be much less, and therefore any decrease in efficiency will be negligible.
Also think about the time when you will save your successors; that's enough reason;)
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