is a variable defined in `
C source code
Its value is
Specify the coding system for write operations.
Programs bind this variable with `let', but you should not set it globally.
If the value is a coding system, it is used for encoding of output,
when writing it to a file and when sending it to a file or subprocess.
If this does not specify a coding system, an appropriate element
is used from one of the coding system alists.
There are three such tables: `file-coding-system-alist',
`process-coding-system-alist', and `network-coding-system-alist'.
For output to files, if the above procedure does not specify a coding system,
the value of `buffer-file-coding-system' is used.