This specifies the developer policy on adding links in source & test files and commit messages, related to discussion at: https://discourse.llvm.org/t/code-review-reminder-about-links-in-code-commit-messages/71847
The intent is to discourage adding links to resources that are not available to the community as a whole (dead links, links to internal documentation, links to internal bug trackers, etc) from source and test files, while still allowing such links to appear in other contexts as needed. It suggests to instead add sufficient context in the surrounding comments to make such links unnecessary.
It also clarifies that these links can appear in commit messages as metadata (similar to how we already have Differential Revision and Fixes metadata with links).