In 8.8.4 of the C# specification, it provides this example:
A foreach statement of the form
foreach (V v in x) embedded-statement
is then expanded to:
{
    E e = ((C)(x)).GetEnumerator();
    try {
        V v;
        while (e.MoveNext()) {
            v = (V)(T)e.Current;
            embedded-statement
        }
    }
    finally {
        … // Dispose e
    }
}
It also says:
The iteration variable corresponds to a read-only local variable with a scope that extends over the embedded statement.
The variable v is read-only in the embedded statement.
How is the iteration variable made readonly?
In C# you can't use readonly here, and const doesn't work either.
Here is an example I made.
I viewed the CIL code but can't see anywhere where it makes the iteration variable readonly:
C#:
class Program
{
    static void Main(string[] args)
    {
        var enumerable = new List<string> { "a", "b" };
        foreach (string item in enumerable)
        {
            string x = item;
        }
    }
}
CIL:
.method private hidebysig static 
    void Main (
        string[] args
    ) cil managed 
{
    // Method begins at RVA 0x2050
    // Code size 80 (0x50)
    .maxstack 3
    .entrypoint
    .locals init (
        [0] class [mscorlib]System.Collections.Generic.List`1<string> enumerable,
        [1] valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<string>,
        [2] string item,
        [3] string x
    )
    IL_0000: nop
    IL_0001: newobj instance void class [mscorlib]System.Collections.Generic.List`1<string>::.ctor()
    IL_0006: dup
    IL_0007: ldstr "a"
    IL_000c: callvirt instance void class [mscorlib]System.Collections.Generic.List`1<string>::Add(!0)
    IL_0011: nop
    IL_0012: dup
    IL_0013: ldstr "b"
    IL_0018: callvirt instance void class [mscorlib]System.Collections.Generic.List`1<string>::Add(!0)
    IL_001d: nop
    IL_001e: stloc.0
    IL_001f: nop
    IL_0020: ldloc.0
    IL_0021: callvirt instance valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<!0> class [mscorlib]System.Collections.Generic.List`1<string>::GetEnumerator()
    IL_0026: stloc.1
    .try
    {
        IL_0027: br.s IL_0035
        // loop start (head: IL_0035)
            IL_0029: ldloca.s 1
            IL_002b: call instance !0 valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<string>::get_Current()
            IL_0030: stloc.2
            IL_0031: nop
            IL_0032: ldloc.2
            IL_0033: stloc.3
            IL_0034: nop
            IL_0035: ldloca.s 1
            IL_0037: call instance bool valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<string>::MoveNext()
            IL_003c: brtrue.s IL_0029
        // end loop
        IL_003e: leave.s IL_004f
    } // end .try
    finally
    {
        IL_0040: ldloca.s 1
        IL_0042: constrained. valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<string>
        IL_0048: callvirt instance void [mscorlib]System.IDisposable::Dispose()
        IL_004d: nop
        IL_004e: endfinally
    } // end handler
    IL_004f: ret
} // end of method Program::Main
 
     
    