shebang/hashbang, (that is, "#!") at the beginning of a script is an interpreter directive. This line tells the operating system what interpreter to invoke to run the script.
#!path/to/script
example:
which perl
perl is /opt/local/bin/perl
On my system perl is installed at above path, but not necessary, every system will have same path. Many time path varies from system to system, how do make it a generic one, so that I will not have to change the first line every time differing with machine to machine.