The VPATH
variable in makefile is used to indicate search paths. But what exactly does the "V" in it stand for?
The value of the make variable VPATH specifies a list of directories that make should search. Most often, the directories are expected to contain prerequisite files that are not in the current directory; however, make uses VPATH as a search list for both prerequisites and targets of rules.
VPATH seems to be: virtual path
I found this link about: gcc_make
Which defines VPATH like this:
VPATH = src include
This second link confirm that: