The $HOME/.config/user-dirs.dirs file is a text file that contains the user-specific values for the XDG user dirs. It is created and updated by the xdg-user-dirs-update command.
This file contains lines of the form
The following names are recognised:
VALUE must be of the form "$HOME/Path" or "/Path".
Lines beginning with a # character are ignored.
The format of user-dirs.dirs is designed to allow direct sourcing of this file in shell scripts.
The user-dirs.defaults file is located in this directory. The default is /etc/xdg.