-override pathenc = $(foreach path,$1,$(subst $(space),/,$(call perenc,$(subst /, ,$(path)))))
-
-# (overridable) Collect all of the applicable includes from the
-# includes directory.
-sourceincludes := $(shell $(FIND) $(FINDOPTS) $(foreach dir,$(INCLUDEDIR),$(call quote,$(dir))) -type f '(' $(FINDRULES) ')')
-
-# (overridable) Collect all of the applicable source files from the
-# source directory, removing any which are also includes.
-sourcefiles := $(filter-out $(sourceincludes),$(shell $(FIND) $(FINDOPTS) $(foreach dir,$(SRCDIR),$(call quote,$(dir))) -type f '(' $(FINDRULES) ')'))
+#
+# ☡ This variable creates a subshell every time it is computed.
+override pathenc = $(subst %2F,/,$(call perenc,$1))