Commenting Template Code
ExpressionEngine allows developers to comment their templates in an easy syntax so that the comments will be available to them when editing their templates but the comments will never be displayed when that template is displayed. This allows developers to jot down notes about their usage of tags, variables, plugins, and even PHP in templates for future reference while keeping users from ever seeing those notes.
Note: ExpressionEngine comments must be stored directly in the template. When stored in any type of variable, the comments will be rendered directly to the screen.
The syntax for commenting your template code is fairly similar to HTML comments, just instead of the greater than and lesser than symbols, you use the opening and closing curly quote brackets, like with other EE Tags:
{!--
Your comments will go in here.
You can even span it across multiple lines.
--}
Any ExpressionEngine code that you put in these comments will NOT be rendered, so you can comment out old code or perhaps reference tags for later:
{!--
{exp:weblog:entries weblog="recipes"}
{title}
{/exp:weblog:entries}
Once the weblog is set up and the old data inserted, use this below.
--}
User Contributed Notes
This feature is extremely useful, and I thought I would point out it comments out HTML too--making this method of commenting the comment method of choice for EE. By using the comment style here, you don’t have to worry about whether or not your HTML comments have EE code interspersed in them which might affect the template.
That leads me to another point--if you use HTML comments, but they have EE tags in them, EE WILL parse them. That can be useful, or might just be a waste.
You must have an ExpressionEngine license and have attained a forum rank of "Lab Assistant" (100 posts) to contribute notes to the User Guide