Copy comment with comment() function
File: Data.xml
<documentation>The following is a revision.</documentation>
File: Transform.xslt
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
version="1.0">
<xsl:output method="xml" omit-xml-declaration="yes" indent="no" />
<xsl:template match="comment()">
<xsl:comment>
<xsl:value-of select="." />
</xsl:comment>
</xsl:template>
</xsl:stylesheet>
Output:
The following is a revision.
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