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man bash

COMMAND EXECUTION

If the command name contains no slashes, the shell attempts to locate it. […]

If the name is neither a shell function nor a builtin, and contains no slashes, bash searches each element of the PATH for a directory containing an executable file by that name. […]

If the search is successful, or if the command name contains one or more slashes, the shell executes the named program in a separate execution environment. Argument 0 is set to the name given, and the remaining arguments to the command are set to the arguments given, if any.

If this execution fails because the file is not in executable format, and the file is not a directory, it is assumed to be a shell script, a file containing shell commands. A subshell is spawned to execute it. This subshell reinitializes itself, so that the effect is as if a new shell had been invoked to handle the script, with the exception that the locations of commands remembered by the parent (see hash below under SHELL BUILTIN COMMANDS) are retained by the child.

If the program is a file beginning with #!, the remainder of the first line specifies an interpreter for the program. The shell executes the specified interpreter on operating systems that do not handle this executable format themselves. The arguments to the interpreter consist of a single optional argument following the interpreter name on the first line of the program, followed by the name of the program, followed by the command arguments, if any.

man zshmisc

COMMAND EXECUTION If a command name contains no slashes, the shell attempts to locate it. […]

Otherwise, the shell searches each element of $path for a directory containing an executable file by that name. If the search is unsuccessful, the shell prints an error message and returns a nonzero exit status.

If execution fails because the file is not in executable format, and the file is not a directory, it is assumed to be a shell script. /bin/sh is spawned to execute it. If the program is a file beginning with `#!', the remainder of the first line specifies an interpreter for the program. The shell will execute the specified interpreter on operating systems that do not handle this executable format in the kernel.