Theme Files for Content Types are structured as follows: :object_type_kind_name/:plural_name/:theme_file_name.:ext. In the case of Inline Layout components, like Elements and Sections, :theme_file_name usually is the singular name of the layout component or content type.
Includes are snippets of code that can be included in other theme files, with the include tag. Includes are useful to keep your code clean and prevent unnecessary code repetition. Unlike some other theme files, you are not limited to where to put includes, except the assets folder. However, we do encourage the usage of a includes folder in the root of your theme.
It is possible to prepend the file names with an underscore (_) to distinguish them from regular Content Type theme files. The following paths are all valid:
Sometimes it is necessary to put some static file on a site, like robots.txt. You can put these files in the folder public of the theme. These files will then be directly be accessible at the path relative to the folder public.
Note that these files will be rendered in plain text. It is not possible to put binary files here for download. The Plate Content Library has to be used to accomplish that goal.
Don't add public files with sensitive or domain-specific information in a public theme. Every site which will be created with that theme, will inherit these files.