What you present in your first listing are one directory (at the top, line starting with d is the giveaway) and 3 files. Of the files the last one looks like a Linux source tree for Ubuntu 13.04, the first a diff (difference between the previous source tree and Ubuntu 12.04. The .dsc file is the metadata for the first file.
In your Makefile you are unlikely to have to point to any of those files, but you might have to have it point to the directory if that contains the unpacked .tar.gz with the .diff applied.