The search through the directories specified in VPATH or with
vpath also happens during consideration of implicit rules
(see section Using Implicit Rules).
For example, when a file `foo.o' has no explicit rule, make
considers implicit rules, such as the built-in rule to compile
`foo.c' if that file exists. If such a file is lacking in the
current directory, the appropriate directories are searched for it. If
`foo.c' exists (or is mentioned in the makefile) in any of the
directories, the implicit rule for C compilation is applied.
The commands of implicit rules normally use automatic variables as a matter of necessity; consequently they will use the file names found by directory search with no extra effort.