The sysfs filesystem is the filesystem to export kernel objects (kobject). It is usually mounted on /sys. It contains information about block devices (/sys/block) and other kernel stuff (Compare with /sys/kernel/debug.
Every registered kobject creates a directory in or under /sys.
A rule mandates that every file in the sysfs must have one value only. /sys/kernel/debug does not belong to the sysfs and therefore, this rule does not apply there).
The sysfs needs the CONFIG_SYSFS configuration option.
Subdirectories
Find subdirectories from in the top level Linux kernel directory with