diff --git a/dsc/tests/dsc_sshdconfig.tests.ps1 b/dsc/tests/dsc_sshdconfig.tests.ps1
index 9ff323e39..ffc9b6389 100644
--- a/dsc/tests/dsc_sshdconfig.tests.ps1
+++ b/dsc/tests/dsc_sshdconfig.tests.ps1
@@ -5,12 +5,16 @@ BeforeDiscovery {
         $identity = [System.Security.Principal.WindowsIdentity]::GetCurrent()
         $principal = [System.Security.Principal.WindowsPrincipal]::new($identity)
         $isElevated = $principal.IsInRole([System.Security.Principal.WindowsBuiltInRole]::Administrator)
-        $sshdExists = ($null -ne (Get-Command sshd -CommandType Application -ErrorAction Ignore))
-        $skipTest = !$isElevated -or !$sshdExists
     }
+    else {
+        $isElevated = (id -u) -eq 0
+    }
+
+    $sshdExists = ($null -ne (Get-Command sshd -CommandType Application -ErrorAction Ignore))
+    $skipTest = !$isElevated -or !$sshdExists
 }
 
-Describe 'SSHDConfig resource tests' -Skip:(!$IsWindows -or $skipTest) {
+Describe 'SSHDConfig resource tests' -Skip:($skipTest) {
     BeforeAll {
         # set a non-default value in a temporary sshd_config file
         "LogLevel Debug3`nPasswordAuthentication no" | Set-Content -Path $TestDrive/test_sshd_config
diff --git a/grammars/tree-sitter-ssh-server-config/grammar.js b/grammars/tree-sitter-ssh-server-config/grammar.js
index 113b3c7d4..b49a19e4e 100644
--- a/grammars/tree-sitter-ssh-server-config/grammar.js
+++ b/grammars/tree-sitter-ssh-server-config/grammar.js
@@ -11,27 +11,26 @@ const PREC = {
 export default grammar({
   name: 'ssh_server_config',
 
-  extras: $ => [' ', '\t', '\r'],
+  extras: $ => [' ', '\t', '\r', $.comment],
 
   rules: {
-    server_config: $ => seq(repeat(choice($._empty_line, $.comment, $.keyword)), repeat($.match)),
+    server_config: $ => seq(repeat(choice($._new_line, $.keyword)), repeat($.match)),
 
-    // check for an empty line that is just a /n character
-    _empty_line: $ => '\n',
-    comment: $ => /#.*\n/,
+    _new_line: $ => '\n',
+    comment: $ => /#.*/,
 
     keyword: $ => seq(
       field('keyword', $.alphanumeric),
       choice(seq(/[ \t]/, optional('=')), '='),
       optional(field('operator', $.operator)),
       field('arguments', $.arguments),
-      "\n"
+      $._new_line
     ),
 
     match: $ => seq(
       token(prec(PREC.MATCH, /match/i)),
-      seq(repeat1($.criteria), $._empty_line),
-      repeat1(choice($.comment, $.keyword)),
+      seq(repeat1($.criteria), $._new_line),
+      repeat1(choice($._new_line, $.keyword))
     ),
 
     criteria: $ => seq(
@@ -48,7 +47,7 @@ export default grammar({
     boolean: $ => choice('yes', 'no'),
     number: $ => /\d+/,
     operator: $ => token(prec(PREC.OPERATOR, /[-+\^]/)),
-    string: $ => /[^\r\n,"'\s]+/, /* cannot contain spaces */
+    string: $ => /[^\n\r\s,"'#]+/, /* cannot contain spaces */
 
     _quotedString: $ => /[^\r\n,"']+/, /* can contain spaces */
     _doublequotedString: $ => seq('"', alias($._quotedString, $.string), repeat(seq(',', alias($._quotedString, $.string))), '"'),
diff --git a/grammars/tree-sitter-ssh-server-config/test/corpus/valid_expressions.txt b/grammars/tree-sitter-ssh-server-config/test/corpus/valid_expressions.txt
index e178f04dd..529f278ba 100644
--- a/grammars/tree-sitter-ssh-server-config/test/corpus/valid_expressions.txt
+++ b/grammars/tree-sitter-ssh-server-config/test/corpus/valid_expressions.txt
@@ -429,3 +429,199 @@ passwordauthentication no
       (alphanumeric)
         (arguments
           (boolean)))))
+====
+parse comments between keywords
+====
+port 2222 # use non-default port
+
+---
+(server_config
+  (keyword
+    (alphanumeric)
+    (arguments
+      (number))
+    (comment)))
+====
+parse comments in match blocks
+====
+port 2222
+passwordauthentication no
+
+match User testuser # comment about criteria
+    PasswordAuthentication yes
+    AllowTcpForwarding no
+# comment between match blocks
+match Address 192.168.1.0/24
+    X11Forwarding yes
+    MaxAuthTries 3
+
+---
+(server_config
+  (keyword
+    (alphanumeric)
+      (arguments
+        (number)))
+  (keyword
+    (alphanumeric)
+      (arguments
+        (boolean)))
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+      (comment)
+    (keyword
+      (alphanumeric)
+        (arguments
+          (boolean)))
+    (keyword
+      (alphanumeric)
+        (arguments
+          (boolean)))
+    (comment))
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (number)))))
+====
+parse newlines between match blocks
+====
+port 2222
+passwordauthentication no
+
+match User testuser
+    PasswordAuthentication yes
+    AllowTcpForwarding no
+
+match Address 192.168.1.0/24
+    X11Forwarding yes
+    MaxAuthTries 3
+
+---
+(server_config
+  (keyword
+    (alphanumeric)
+      (arguments
+        (number)))
+  (keyword
+    (alphanumeric)
+      (arguments
+        (boolean)))
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (keyword
+      (alphanumeric)
+        (arguments
+          (boolean)))
+    (keyword
+      (alphanumeric)
+        (arguments
+          (boolean))))
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (number)))))
+====
+parse comment within match block
+====
+match user developer
+    # Enable password authentication for developers - comment ignored
+    passwordauthentication yes
+
+---
+(server_config
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (comment)
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))))
+====
+parse newlines between match blocks
+====
+match User testuser
+    PasswordAuthentication yes
+    AllowTcpForwarding no
+    # comment line 1
+    # comment line 2
+
+
+match Address 192.168.1.0/24
+    X11Forwarding yes
+    MaxAuthTries 3
+
+---
+(server_config
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))
+    (comment)
+    (comment))
+  (match
+    (criteria
+      (alpha)
+      (argument
+        (string)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (boolean)))
+    (keyword
+      (alphanumeric)
+      (arguments
+        (number)))))
+====
+parse multiple comments and multiple lines
+====
+# comment line 1
+# comment line 2
+# comment lin3 3
+
+
+passwordauthentication yes
+
+---
+(server_config
+  (comment)
+  (comment)
+  (comment)
+  (keyword
+    (alphanumeric)
+      (arguments
+        (boolean))))
\ No newline at end of file
diff --git a/resources/sshdconfig/locales/en-us.toml b/resources/sshdconfig/locales/en-us.toml
index d7d9a3e75..f5d1603f6 100644
--- a/resources/sshdconfig/locales/en-us.toml
+++ b/resources/sshdconfig/locales/en-us.toml
@@ -25,6 +25,7 @@ defaultShellCmdOptionMustBeString = "cmdOption must be a string"
 defaultShellEscapeArgsMustBe0Or1 = "'%{input}' must be a 0 or 1"
 defaultShellEscapeArgsMustBeDWord = "escapeArguments must be a DWord"
 defaultShellMustBeString = "shell must be a string"
+includeWarning = "Include directive found in sshd_config. This resource uses 'sshd -T' to process the overall configuration state, which merges all included files but does not return the Include directive itself"
 traceInput = "Get input:"
 windowsOnly = "Microsoft.OpenSSH.SSHD/Windows is only applicable to Windows"
 
diff --git a/resources/sshdconfig/src/get.rs b/resources/sshdconfig/src/get.rs
index 681d561fd..14d1209cb 100644
--- a/resources/sshdconfig/src/get.rs
+++ b/resources/sshdconfig/src/get.rs
@@ -10,7 +10,7 @@ use {
 
 use rust_i18n::t;
 use serde_json::{Map, Value};
-use tracing::{debug, trace};
+use tracing::{debug, trace, warn};
 
 use crate::args::Setting;
 use crate::error::SshdConfigError;
@@ -121,10 +121,15 @@ pub fn get_sshd_settings(cmd_info: &CommandInfo, is_get: bool) -> Result<Map<Str
     let mut defaults = extract_sshd_defaults()?;
 
     // remove any explicit keys from default settings list
-    for key in explicit_settings.keys() {
+    for (key, value) in &explicit_settings {
         if defaults.contains_key(key) {
             defaults.remove(key);
         }
+        if key == "include" {
+            warn!("{}", t!("get.includeWarning").to_string());
+        } else if key == "match" {
+            result.insert(key.clone(), value.clone());
+        }
     }
 
     if cmd_info.include_defaults {
diff --git a/resources/sshdconfig/src/util.rs b/resources/sshdconfig/src/util.rs
index 36c278123..0d6e3027f 100644
--- a/resources/sshdconfig/src/util.rs
+++ b/resources/sshdconfig/src/util.rs
@@ -280,6 +280,7 @@ pub fn build_command_info(input: Option<&String>, is_get: bool) -> Result<Comman
         });
         if is_get && !sshd_config.is_empty() {
             warn!("{}", t!("util.getIgnoresInputFilters"));
+            sshd_config.clear();
         }
         return Ok(CommandInfo {
             clobber,
diff --git a/resources/sshdconfig/tests/sshdconfig.get.tests.ps1 b/resources/sshdconfig/tests/sshdconfig.get.tests.ps1
new file mode 100644
index 000000000..9427f7c69
--- /dev/null
+++ b/resources/sshdconfig/tests/sshdconfig.get.tests.ps1
@@ -0,0 +1,150 @@
+# Copyright (c) Microsoft Corporation.
+# Licensed under the MIT License.
+
+BeforeDiscovery {
+    if ($IsWindows) {
+        $identity = [System.Security.Principal.WindowsIdentity]::GetCurrent()
+        $principal = [System.Security.Principal.WindowsPrincipal]::new($identity)
+        $isElevated = $principal.IsInRole([System.Security.Principal.WindowsBuiltInRole]::Administrator)
+    }
+    else {
+        $isElevated = (id -u) -eq 0
+    }
+
+    $sshdExists = ($null -ne (Get-Command sshd -CommandType Application -ErrorAction Ignore))
+    $skipTest = !$isElevated -or !$sshdExists
+}
+
+
+Describe 'sshd_config Get and Export Tests' -Skip:($skipTest) {
+    BeforeAll {
+        $TestConfigPath = Join-Path $TestDrive 'test_sshd_config'
+        "LogLevel Debug3`nPasswordAuthentication no" | Set-Content -Path $TestConfigPath
+        $configWithMatch = @"
+Port 2222
+PasswordAuthentication no
+
+Match User testuser
+    PasswordAuthentication yes
+    AllowTcpForwarding no
+
+Match Address 192.168.1.0/24
+    X11Forwarding yes
+    MaxAuthTries 3
+"@
+        $TestConfigPathWithMatch = Join-Path $TestDrive 'test_sshd_config_match'
+        $configWithMatch | Set-Content -Path $TestConfigPathWithMatch
+        $configWithInclude = @"
+Port 3333
+Include /etc/ssh/sshd_config.d/*.conf
+PasswordAuthentication no
+"@
+        $TestConfigPathWithInclude = Join-Path $TestDrive 'test_sshd_config_include'
+        $configWithInclude | Set-Content -Path $TestConfigPathWithInclude
+    }
+
+    AfterAll {
+        if (Test-Path $TestConfigPath) {
+            Remove-Item -Path $TestConfigPath -Force -ErrorAction SilentlyContinue
+        }
+        if (Test-Path $TestConfigPathWithMatch) {
+            Remove-Item -Path $TestConfigPathWithMatch -Force -ErrorAction SilentlyContinue
+        }
+        if (Test-Path $TestConfigPathWithInclude) {
+            Remove-Item -Path $TestConfigPathWithInclude -Force -ErrorAction SilentlyContinue
+        }
+    }
+
+    It '<Command> command <Description>' -TestCases @(
+        @{
+            Command = 'get'
+            Description = 'ignores input filtering and returns all properties'
+        }
+        @{
+            Command = 'export'
+            Description = 'uses input filtering and returns only specified properties'
+        }
+    ) {
+        param($Command, $Description)
+
+        $inputData = @{
+            _metadata = @{
+                filepath = $TestConfigPath
+            }
+            passwordAuthentication = $false
+        } | ConvertTo-Json
+
+        if ($Command -eq 'get') {
+            $result = sshdconfig $Command --input $inputData -s sshd-config 2>$null | ConvertFrom-Json
+        }
+        else {
+            $result = sshdconfig $Command --input $inputData 2>$null | ConvertFrom-Json
+        }
+
+        if ($Command -eq 'get') {
+            # Get should return all properties regardless of input
+            $result.LogLevel | Should -Be "Debug3"
+            $result.PasswordAuthentication | Should -Be $false
+        }
+        else {
+            # Export should return only specified properties
+            $result.PasswordAuthentication | Should -Be $false
+            $result.PSObject.Properties.Name | Should -Not -Contain "loglevel"
+        }
+    }
+
+    It '<Command> command returns config with match blocks' -TestCases @(
+        @{ Command = 'get' }
+        @{ Command = 'export' }
+    ) {
+        param($Command)
+
+        $inputData = @{
+            _metadata = @{
+                filepath = $TestConfigPathWithMatch
+            }
+        } | ConvertTo-Json
+
+        if ($Command -eq 'get') {
+            $result = sshdconfig $Command --input $inputData -s sshd-config 2>$null | ConvertFrom-Json
+        }
+        else {
+            $result = sshdconfig $Command --input $inputData 2>$null | ConvertFrom-Json
+        }
+        $result.Port | Should -Be "2222"
+        $result.PasswordAuthentication | Should -Be $false
+        $result.Match | Should -Not -BeNullOrEmpty
+        $result.Match.Count | Should -Be 2
+        $result.Match[0].Criteria.User | Should -Be "testuser"
+        $result.Match[0].PasswordAuthentication | Should -Be $true
+        $result.Match[0].AllowTcpForwarding | Should -Be $false
+        $result.Match[1].Criteria.Address | Should -Be "192.168.1.0/24"
+        $result.Match[1].X11Forwarding | Should -Be $true
+        $result.Match[1].MaxAuthTries | Should -Be "3"
+    }
+
+    It '<Command> command displays warning when Include directive is present' -TestCases @(
+        @{ Command = 'get' }
+        @{ Command = 'export' }
+    ) {
+        param($Command)
+
+        $inputData = @{
+            _metadata = @{
+                filepath = $TestConfigPathWithInclude
+            }
+        } | ConvertTo-Json
+
+        $stderrFile = Join-Path $TestDrive "stderr_$Command.txt"
+        if ($Command -eq 'get') {
+            $result = sshdconfig $Command --input $inputData -s sshd-config 2>$stderrFile | ConvertFrom-Json
+        }
+        else {
+            $result = sshdconfig $Command --input $inputData 2>$stderrFile | ConvertFrom-Json
+        }
+
+        $stderr = Get-Content -Path $stderrFile -Raw -ErrorAction SilentlyContinue
+        $stderr | Should -BeLike "*WARN*Include directive found in sshd_config*"
+        Remove-Item -Path $stderrFile -Force -ErrorAction SilentlyContinue
+    }
+}
diff --git a/resources/sshdconfig/tests/sshdconfig.set.tests.ps1 b/resources/sshdconfig/tests/sshdconfig.set.tests.ps1
index d9eab06e4..23f49d823 100644
--- a/resources/sshdconfig/tests/sshdconfig.set.tests.ps1
+++ b/resources/sshdconfig/tests/sshdconfig.set.tests.ps1
@@ -6,12 +6,16 @@ BeforeDiscovery {
         $identity = [System.Security.Principal.WindowsIdentity]::GetCurrent()
         $principal = [System.Security.Principal.WindowsPrincipal]::new($identity)
         $isElevated = $principal.IsInRole([System.Security.Principal.WindowsBuiltInRole]::Administrator)
-        $sshdExists = ($null -ne (Get-Command sshd -CommandType Application -ErrorAction Ignore))
-        $skipTest = !$isElevated -or !$sshdExists
     }
+    else {
+        $isElevated = (id -u) -eq 0
+    }
+
+    $sshdExists = ($null -ne (Get-Command sshd -CommandType Application -ErrorAction Ignore))
+    $skipTest = !$isElevated -or !$sshdExists
 }
 
-Describe 'sshd_config Set Tests' -Skip:(!$IsWindows -or $skipTest) {
+Describe 'sshd_config Set Tests' -Skip:($skipTest) {
     BeforeAll {
         # Create a temporary test directory for sshd_config files
         $TestDir = Join-Path $TestDrive "sshd_test"