$re = '/^(.+)?((?!#\!bin\/bash)#[^#=\)\]\}]+?)$/m';
$str = '#!bin/bash
# kom
" # nie kom"#kom
${zmienna#.?} #kom
polecenie #komentarz
polecenie#komentarz
#
';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php