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include
This command inserts the text of another document or file into the parsed file. Any included file is subject to the usual access control. If the directory containing the parsed file has the Option IncludesNOEXEC set, and the including the document would cause a program to be executed, then it will not be included; this prevents the execution of CGI scripts. Otherwise CGI scripts are invoked as normal using the complete URL given in the command, including any query string.
An attribute defines the location of the document; the inclusion is done for each attribute given to the include command. The valid attributes are:

file
The value is a path relative to the directory containing the current document being parsed. It cannot contain ../, nor can it be an absolute path. Therefore, you cannot include files that are outside of the document root, or above the current document in the directory structure. The virtual attribute should always be used in preference to this one.
virtual
The value is a (%-encoded) URL relative to the current document being parsed. The URL cannot contain a scheme or hostname, only a path and an optional query string. If it does not begin with a slash (/) then it is taken to be relative to the current document.

A URL is constructed from the attribute, and the output the server would return if the URL were accessed by the client is included in the parsed output. Thus included files can be nested.

If the specified URL is a CGI program, the program will be executed and its output inserted in place of the directive in the parsed file. You may include a query string in a CGI url:

<!--#include virtual="/cgi-bin/example.cgi?argument=value" -->
include virtual should be used in preference to exec cgi to include the output of CGI programs into an HTML document.