Referencing specific files in source code in a dissertation I am making a statement in my dissertation based on a comment written in the Linux kernel source code. I would like to be able to reference this comment. At least I would like to be able to name the file to which I'm referring.

Is this (citing files in large pieces of source code) recommended?

What is the best way to go about doing this?
It's not uncommon in certain areas of CS to cite specific files. In your specific case, I would suggest that you include the git commit hash of the kernel.org sources in the citation, so that people can find the precise version your referring to.