i am writing this code:
awk -F\'=\' \'!/^$/{arr[$1]=$2}END{for (x in arr) {print x\"=\"arr[x]}}\' 1.txt 2.txt
this code ignore blank lines,
awk 'NF && $1!~/^#/' data.txt
Will print all non-blank lines (number of fields NF is not zero) and lines that don't contain # as the first field.
NF
#
It will handle a line of whitespace correctly since NF will be zero, and leading blanks since $1 will ignore them.
$1