Source map files allows to see actual code location (in JS/LESS/SCSS files) after they have been compiled/minified. They are usually generated when:

JS file is minified (e.g. jQuery)
several LESS/SCSS files are compiled into one large CSS file

Unfortunately when In-Portal combines/minifies several JS/CSS files then following happens:

the comments (including special ones that have source map file location) are stripped off
lines in minified file no longer matches original file before minification

I would love to adjust line numbers in source map file and join all files together, but I don't know how to do it knowing that source map file doesn't have any line numbers in it. Probably it has some sort of line/column hash in there (at least for less source maps).

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http://webdesign.tutsplus.com/tutorials/how-to-use-source-maps-for-better-preprocessor-debugging--cms-22735

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