Wise Include in old fashion PHP

Just remembering my self not to do such a foolish thing in php like :

<?php
    // loops -- statement
    include "thecode.php";
        //calling function in thecode.php
    // end loops 
?>

Better be :

<?php

    include "thecode.php";
    // loops -- statement
        // calling function in thecode.php
    // end loops 
?>