ASF_20_SRC_AUTO/src/test/org/apache/cocoon/transformation/xinclude-input-2.xml

<?xml version="1.0" ?>

<root
  xmlns:xi="http://www.w3.org/2001/XInclude">
  <p>P1</p>
  <p>P2</p>
<p>
<xi:include parse="text" href="resource://org/apache/cocoon/transformation/xinclude-incl.txt"
/>
</p>

  <p>P3</p>
  <p>P4</p>
</root>