pandoc/test/command/11162.md

% pandoc -f native -t rst
[ BulletList
    [ [ Plain [ Str "list" ]
      , CodeBlock ( "" , [ "ruby" ] , [] ) "code = 7 # comment"
      ]
    , [ Plain [ Str "second" , Space , Str "item" ] ]
    ]
]
^D
- list

  .. code:: ruby

     code = 7 # comment

- second item