linux-headers-5.10.0-28-common - 5.10.209-2 main

This package provides the common kernel header files for Linux kernel
version 5.10.0-28, generally used for building out-of-tree kernel modules.
To obtain a complete set of headers you also need to install the
linux-headers-5.10.0-28-(flavour) package, matching the flavour of the
kernel you intend the build for.