<variable name="rows" select="exslstr:tokenize(., '
')[normalize-space(.) and not(starts-with(., '#'))]"/>
<variable name="head" select="$rows[1]"/>
<variable name="body" select="$rows[not(position()=1)]"/>
<variable name="rows" select="exslstr:tokenize(., '
')[normalize-space(.) and not(starts-with(., '#'))]"/>
<variable name="head" select="$rows[1]"/>
<variable name="body" select="$rows[not(position()=1)]"/>