See the "Base Definitions" Volume of SUS.  In SUS4, it's Chapter
3 "Definitions",

        3.395 Text File

        A file that contains characters organized into zero or more
        lines. The lines do not contain NUL characters and none
        can exceed {LINE_MAX} bytes in length, including the
        <newline> character. Although POSIX.1-2008 does not
        distinguish between text files and binary files (see the
        ISO C standard), many utilities only produce predictable
        or meaningful output when operating on text files. The
        standard utilities that have such restrictions always
        specify "text files" in their STDIN or INPUT FILES sections.

                                                        Martin

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