rec, nl, rem := rest[:n-1], rest[n-1:n], rest[n:]
	if nl != "\n" {
		return "", "", s, ErrHeader
	}

	// The first equals separates the key from the value.
	k, v, ok = strings.Cut(rec, "=")
	if !ok {
		return "", "", s, ErrHeader
	}

	if !validPAXRecord(k, v) {
		return "", "", s, ErrHeader
	}
	return k, v, rem, nil
}