Test: -samefile NAME
True if the file is a hard link to the same inode as name.
This implies that name and the file reside on the same file system, i.e.,
they have the same device number.
Unless the ‘-L’ option is also given to follow symbolic links,
one may confine the search to one file system by using the ‘-xdev’ option.
This is useful because hard links cannot point outside a single file system,
so this can cut down on needless searching.
If the ‘-L’ option is in effect, then dereferencing of symbolic links applies
both to the name argument of the ‘-samefile’ primary and to each file examined
during the traversal of the directory hierarchy. Therefore, ‘find -L -samefile NAME’
will find both hard links and symbolic links pointing to the file referenced by name.
refer: https://www.gnu.org/software/findutils/manual/html_node/find_html/Hard-Links.html