Documentation is important for themes as it provides a way for users to understand what a theme does and does not support. Likewise, documenting the code of your theme will make it easier for other theme developers to customize your theme, likely with a child theme.
Here’s a list of requirements and recommendations for your theme’s documentation.
- Themes are required to provide end-user documentation of any design limitations or extraordinary installation/setup instructions.
- Themes are recommended to include a readme.txt file, using plugin directory’s readme.txt markdown format. This recommendation will soon become required.