Source

File: wp-includes/class-wp-theme.php

private function markup_header( $header, $value, $translate ) {
		switch ( $header ) {
			case 'Name':
				if ( empty( $value ) ) {
					$value = esc_html( $this->get_stylesheet() );
				}
				break;
			case 'Description':
				$value = wptexturize( $value );
				break;
			case 'Author':
				if ( $this->get( 'AuthorURI' ) ) {
					$value = sprintf( '<a href="%1$s">%2$s</a>', $this->display( 'AuthorURI', true, $translate ), $value );
				} elseif ( ! $value ) {
					$value = __( 'Anonymous' );
				}
				break;
			case 'Tags':
				static $comma = null;
				if ( ! isset( $comma ) ) {
					/* translators: Used between list items, there is a space after the comma. */
					$comma = __( ', ' );
				}
				$value = implode( $comma, $value );
				break;
			case 'ThemeURI':
			case 'AuthorURI':
				$value = esc_url( $value );
				break;
		}

		return $value;
	}