diff --git a/lib/ruby_indexer/lib/ruby_indexer/declaration_listener.rb b/lib/ruby_indexer/lib/ruby_indexer/declaration_listener.rb
index 37adf9e4c..174dc346b 100644
--- a/lib/ruby_indexer/lib/ruby_indexer/declaration_listener.rb
+++ b/lib/ruby_indexer/lib/ruby_indexer/declaration_listener.rb
@@ -143,6 +143,7 @@ def on_singleton_class_node_enter(node)
           )
         else
           entry = Entry::SingletonClass.new(
+            @index.configuration,
             real_nesting,
             @uri,
             Location.from_prism_location(node.location, @code_units_cache),
@@ -326,6 +327,7 @@ def on_def_node_enter(node)
         signatures = [Entry::Signature.new(list_params(node.parameters))]
 
         @index.add(Entry::Method.new(
+          @index.configuration,
           method_name,
           @uri,
           location,
@@ -340,6 +342,7 @@ def on_def_node_enter(node)
           singleton = @index.existing_or_new_singleton_class(owner.name)
 
           @index.add(Entry::Method.new(
+            @index.configuration,
             method_name,
             @uri,
             location,
@@ -354,6 +357,7 @@ def on_def_node_enter(node)
         singleton = @index.existing_or_new_singleton_class(owner.name)
 
         @index.add(Entry::Method.new(
+          @index.configuration,
           method_name,
           @uri,
           Location.from_prism_location(node.location, @code_units_cache),
@@ -433,6 +437,7 @@ def on_alias_method_node_enter(node)
       comments = collect_comments(node)
       @index.add(
         Entry::UnresolvedMethodAlias.new(
+          @index.configuration,
           method_name,
           node.old_name.slice,
           @owner_stack.last,
@@ -473,6 +478,7 @@ def add_method(name, node_location, signatures, visibility: :public, comments: n
       location = Location.from_prism_location(node_location, @code_units_cache)
 
       @index.add(Entry::Method.new(
+        @index.configuration,
         name,
         @uri,
         location,
@@ -490,6 +496,7 @@ def add_module(name, full_location, name_location, comments: nil)
       name_loc = Location.from_prism_location(name_location, @code_units_cache)
 
       entry = Entry::Module.new(
+        @index.configuration,
         Index.actual_nesting(@stack, name),
         @uri,
         location,
@@ -504,6 +511,7 @@ def add_module(name, full_location, name_location, comments: nil)
     def add_class(name_or_nesting, full_location, name_location, parent_class_name: nil, comments: nil)
       nesting = name_or_nesting.is_a?(Array) ? name_or_nesting : Index.actual_nesting(@stack, name_or_nesting)
       entry = Entry::Class.new(
+        @index.configuration,
         nesting,
         @uri,
         Location.from_prism_location(full_location, @code_units_cache),
@@ -548,6 +556,7 @@ def handle_global_variable(node, loc)
       comments = collect_comments(node)
 
       @index.add(Entry::GlobalVariable.new(
+        @index.configuration,
         name,
         @uri,
         Location.from_prism_location(loc, @code_units_cache),
@@ -572,6 +581,7 @@ def handle_class_variable(node, loc)
       end
 
       @index.add(Entry::ClassVariable.new(
+        @index.configuration,
         name,
         @uri,
         Location.from_prism_location(loc, @code_units_cache),
@@ -594,6 +604,7 @@ def handle_instance_variable(node, loc)
       end
 
       @index.add(Entry::InstanceVariable.new(
+        @index.configuration,
         name,
         @uri,
         Location.from_prism_location(loc, @code_units_cache),
@@ -656,6 +667,7 @@ def handle_alias_method(node)
       comments = collect_comments(node)
       @index.add(
         Entry::UnresolvedMethodAlias.new(
+          @index.configuration,
           new_name_value,
           old_name_value,
           @owner_stack.last,
@@ -675,6 +687,7 @@ def add_constant(node, name, value = nil)
         case value
         when Prism::ConstantReadNode, Prism::ConstantPathNode
           Entry::UnresolvedConstantAlias.new(
+            @index.configuration,
             value.slice,
             @stack.dup,
             name,
@@ -688,6 +701,7 @@ def add_constant(node, name, value = nil)
           # If the right hand side is another constant assignment, we need to visit it because that constant has to be
           # indexed too
           Entry::UnresolvedConstantAlias.new(
+            @index.configuration,
             value.name.to_s,
             @stack.dup,
             name,
@@ -699,6 +713,7 @@ def add_constant(node, name, value = nil)
         Prism::ConstantPathAndWriteNode
 
           Entry::UnresolvedConstantAlias.new(
+            @index.configuration,
             value.target.slice,
             @stack.dup,
             name,
@@ -708,6 +723,7 @@ def add_constant(node, name, value = nil)
           )
         else
           Entry::Constant.new(
+            @index.configuration,
             name,
             @uri,
             Location.from_prism_location(node.location, @code_units_cache),
@@ -785,6 +801,7 @@ def handle_attribute(node, reader:, writer:)
 
         if reader
           @index.add(Entry::Accessor.new(
+            @index.configuration,
             name,
             @uri,
             Location.from_prism_location(loc, @code_units_cache),
@@ -797,6 +814,7 @@ def handle_attribute(node, reader:, writer:)
         next unless writer
 
         @index.add(Entry::Accessor.new(
+          @index.configuration,
           "#{name}=",
           @uri,
           Location.from_prism_location(loc, @code_units_cache),
@@ -879,6 +897,7 @@ def handle_module_function(node)
           singleton = @index.existing_or_new_singleton_class(entry_owner_name)
           location = Location.from_prism_location(argument.location, @code_units_cache)
           @index.add(Entry::Method.new(
+            @index.configuration,
             method_name,
             @uri,
             location,
diff --git a/lib/ruby_indexer/lib/ruby_indexer/entry.rb b/lib/ruby_indexer/lib/ruby_indexer/entry.rb
index bc595a042..e5946b9c2 100644
--- a/lib/ruby_indexer/lib/ruby_indexer/entry.rb
+++ b/lib/ruby_indexer/lib/ruby_indexer/entry.rb
@@ -3,6 +3,9 @@
 
 module RubyIndexer
   class Entry
+    #: Configuration
+    attr_reader :configuration
+
     #: String
     attr_reader :name
 
@@ -17,8 +20,9 @@ class Entry
     #: Symbol
     attr_accessor :visibility
 
-    #: (String name, URI::Generic uri, Location location, String? comments) -> void
-    def initialize(name, uri, location, comments)
+    #: (Configuration configuration, String name, URI::Generic uri, Location location, String? comments) -> void
+    def initialize(configuration, name, uri, location, comments)
+      @configuration = configuration
       @name = name
       @uri = uri
       @comments = comments
@@ -82,7 +86,7 @@ def comments
           correct_group.filter_map do |comment|
             content = comment.slice.chomp
 
-            if content.valid_encoding?
+            if content.valid_encoding? && !content.match?(@configuration.magic_comment_regex)
               content.delete_prefix!("#")
               content.delete_prefix!(" ")
               content
@@ -121,13 +125,13 @@ class Namespace < Entry
       #: Location
       attr_reader :name_location
 
-      #: (Array[String] nesting, URI::Generic uri, Location location, Location name_location, String? comments) -> void
-      def initialize(nesting, uri, location, name_location, comments)
+      #: (Configuration configuration, Array[String] nesting, URI::Generic uri, Location location, Location name_location, String? comments) -> void
+      def initialize(configuration, nesting, uri, location, name_location, comments) # rubocop:disable Metrics/ParameterLists
         @name = nesting.join("::") #: String
         # The original nesting where this namespace was discovered
         @nesting = nesting
 
-        super(@name, uri, location, comments)
+        super(configuration, @name, uri, location, comments)
 
         @name_location = name_location
       end
@@ -160,9 +164,9 @@ class Class < Namespace
       #: String?
       attr_reader :parent_class
 
-      #: (Array[String] nesting, URI::Generic uri, Location location, Location name_location, String? comments, String? parent_class) -> void
-      def initialize(nesting, uri, location, name_location, comments, parent_class) # rubocop:disable Metrics/ParameterLists
-        super(nesting, uri, location, name_location, comments)
+      #: (Configuration configuration, Array[String] nesting, URI::Generic uri, Location location, Location name_location, String? comments, String? parent_class) -> void
+      def initialize(configuration, nesting, uri, location, name_location, comments, parent_class) # rubocop:disable Metrics/ParameterLists
+        super(configuration, nesting, uri, location, name_location, comments)
         @parent_class = parent_class
       end
 
@@ -285,9 +289,9 @@ class Member < Entry
       #: Entry::Namespace?
       attr_reader :owner
 
-      #: (String name, URI::Generic uri, Location location, String? comments, Symbol visibility, Entry::Namespace? owner) -> void
-      def initialize(name, uri, location, comments, visibility, owner) # rubocop:disable Metrics/ParameterLists
-        super(name, uri, location, comments)
+      #: (Configuration configuration, String name, URI::Generic uri, Location location, String? comments, Symbol visibility, Entry::Namespace? owner) -> void
+      def initialize(configuration, name, uri, location, comments, visibility, owner) # rubocop:disable Metrics/ParameterLists
+        super(configuration, name, uri, location, comments)
         @visibility = visibility
         @owner = owner
       end
@@ -341,9 +345,9 @@ class Method < Member
       #: Location
       attr_reader :name_location
 
-      #: (String name, URI::Generic uri, Location location, Location name_location, String? comments, Array[Signature] signatures, Symbol visibility, Entry::Namespace? owner) -> void
-      def initialize(name, uri, location, name_location, comments, signatures, visibility, owner) # rubocop:disable Metrics/ParameterLists
-        super(name, uri, location, comments, visibility, owner)
+      #: (Configuration configuration, String name, URI::Generic uri, Location location, Location name_location, String? comments, Array[Signature] signatures, Symbol visibility, Entry::Namespace? owner) -> void
+      def initialize(configuration, name, uri, location, name_location, comments, signatures, visibility, owner) # rubocop:disable Metrics/ParameterLists
+        super(configuration, name, uri, location, comments, visibility, owner)
         @signatures = signatures
         @name_location = name_location
       end
@@ -366,9 +370,9 @@ class UnresolvedConstantAlias < Entry
       #: Array[String]
       attr_reader :nesting
 
-      #: (String target, Array[String] nesting, String name, URI::Generic uri, Location location, String? comments) -> void
-      def initialize(target, nesting, name, uri, location, comments) # rubocop:disable Metrics/ParameterLists
-        super(name, uri, location, comments)
+      #: (Configuration configuration, String target, Array[String] nesting, String name, URI::Generic uri, Location location, String? comments) -> void
+      def initialize(configuration, target, nesting, name, uri, location, comments) # rubocop:disable Metrics/ParameterLists
+        super(configuration, name, uri, location, comments)
 
         @target = target
         @nesting = nesting
@@ -383,6 +387,7 @@ class ConstantAlias < Entry
       #: (String target, UnresolvedConstantAlias unresolved_alias) -> void
       def initialize(target, unresolved_alias)
         super(
+          unresolved_alias.configuration,
           unresolved_alias.name,
           unresolved_alias.uri,
           unresolved_alias.location,
@@ -402,9 +407,9 @@ class ClassVariable < Entry
       #: Entry::Namespace?
       attr_reader :owner
 
-      #: (String name, URI::Generic uri, Location location, String? comments, Entry::Namespace? owner) -> void
-      def initialize(name, uri, location, comments, owner)
-        super(name, uri, location, comments)
+      #: (Configuration configuration, String name, URI::Generic uri, Location location, String? comments, Entry::Namespace? owner) -> void
+      def initialize(configuration, name, uri, location, comments, owner) # rubocop:disable Metrics/ParameterLists
+        super(configuration, name, uri, location, comments)
         @owner = owner
       end
     end
@@ -414,9 +419,9 @@ class InstanceVariable < Entry
       #: Entry::Namespace?
       attr_reader :owner
 
-      #: (String name, URI::Generic uri, Location location, String? comments, Entry::Namespace? owner) -> void
-      def initialize(name, uri, location, comments, owner)
-        super(name, uri, location, comments)
+      #: (Configuration configuration, String name, URI::Generic uri, Location location, String? comments, Entry::Namespace? owner) -> void
+      def initialize(configuration, name, uri, location, comments, owner) # rubocop:disable Metrics/ParameterLists
+        super(configuration, name, uri, location, comments)
         @owner = owner
       end
     end
@@ -431,9 +436,9 @@ class UnresolvedMethodAlias < Entry
       #: Entry::Namespace?
       attr_reader :owner
 
-      #: (String new_name, String old_name, Entry::Namespace? owner, URI::Generic uri, Location location, String? comments) -> void
-      def initialize(new_name, old_name, owner, uri, location, comments) # rubocop:disable Metrics/ParameterLists
-        super(new_name, uri, location, comments)
+      #: (Configuration configuration, String new_name, String old_name, Entry::Namespace? owner, URI::Generic uri, Location location, String? comments) -> void
+      def initialize(configuration, new_name, old_name, owner, uri, location, comments) # rubocop:disable Metrics/ParameterLists
+        super(configuration, new_name, uri, location, comments)
 
         @new_name = new_name
         @old_name = old_name
@@ -456,6 +461,7 @@ def initialize(target, unresolved_alias)
         full_comments << target.comments
 
         super(
+          unresolved_alias.configuration,
           unresolved_alias.new_name,
           unresolved_alias.uri,
           unresolved_alias.location,
diff --git a/lib/ruby_indexer/lib/ruby_indexer/index.rb b/lib/ruby_indexer/lib/ruby_indexer/index.rb
index 28293bf31..4cf8895d6 100644
--- a/lib/ruby_indexer/lib/ruby_indexer/index.rb
+++ b/lib/ruby_indexer/lib/ruby_indexer/index.rb
@@ -714,6 +714,7 @@ def existing_or_new_singleton_class(name)
         attached_ancestor = self[name]&.first #: as !nil
 
         singleton = Entry::SingletonClass.new(
+          @configuration,
           [full_singleton_name],
           attached_ancestor.uri,
           attached_ancestor.location,
diff --git a/lib/ruby_indexer/lib/ruby_indexer/rbs_indexer.rb b/lib/ruby_indexer/lib/ruby_indexer/rbs_indexer.rb
index 3cb1eddb5..2f3922bb8 100644
--- a/lib/ruby_indexer/lib/ruby_indexer/rbs_indexer.rb
+++ b/lib/ruby_indexer/lib/ruby_indexer/rbs_indexer.rb
@@ -52,9 +52,9 @@ def handle_class_or_module_declaration(declaration, pathname)
       comments = comments_to_string(declaration)
       entry = if declaration.is_a?(RBS::AST::Declarations::Class)
         parent_class = declaration.super_class&.name&.name&.to_s
-        Entry::Class.new(nesting, uri, location, location, comments, parent_class)
+        Entry::Class.new(@index.configuration, nesting, uri, location, location, comments, parent_class)
       else
-        Entry::Module.new(nesting, uri, location, location, comments)
+        Entry::Module.new(@index.configuration, nesting, uri, location, location, comments)
       end
 
       add_declaration_mixins_to_entry(declaration, entry)
@@ -110,6 +110,7 @@ def handle_method(member, owner)
       real_owner = member.singleton? ? @index.existing_or_new_singleton_class(owner.name) : owner
       signatures = signatures(member)
       @index.add(Entry::Method.new(
+        @index.configuration,
         name,
         uri,
         location,
@@ -243,6 +244,7 @@ def process_rest_keywords(function)
     def handle_constant(declaration, nesting, uri)
       fully_qualified_name = [*nesting, declaration.name.name.to_s].join("::")
       @index.add(Entry::Constant.new(
+        @index.configuration,
         fully_qualified_name,
         uri,
         to_ruby_indexer_location(declaration.location),
@@ -258,6 +260,7 @@ def handle_global_variable(declaration, pathname)
       comments = comments_to_string(declaration)
 
       @index.add(Entry::GlobalVariable.new(
+        @index.configuration,
         name,
         uri,
         location,
@@ -271,6 +274,7 @@ def handle_signature_alias(member, owner_entry)
       comments = comments_to_string(member)
 
       entry = Entry::UnresolvedMethodAlias.new(
+        @index.configuration,
         member.new_name.to_s,
         member.old_name.to_s,
         owner_entry,
diff --git a/lib/ruby_indexer/test/classes_and_modules_test.rb b/lib/ruby_indexer/test/classes_and_modules_test.rb
index 6a0ed097e..349465921 100644
--- a/lib/ruby_indexer/test/classes_and_modules_test.rb
+++ b/lib/ruby_indexer/test/classes_and_modules_test.rb
@@ -766,5 +766,25 @@ class Foo
         FileUtils.rm(path)
       end
     end
+
+    def test_lazy_comments_ignores_magic_comments
+      path = File.join(Dir.pwd, "lib", "foo.rb")
+      source = <<~RUBY
+        # frozen_string_literal: true
+
+        class Foo
+        end
+      RUBY
+      File.write(path, source)
+      @index.index_single(URI::Generic.from_path(path: path), source, collect_comments: false)
+
+      entry = @index["Foo"]&.first #: as !nil
+
+      begin
+        assert_empty(entry.comments)
+      ensure
+        FileUtils.rm(path)
+      end
+    end
   end
 end