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How to use the gitignore file without git(1).

How can a file list be manually filtered with a gitignore file.

I want to do the equivalent of `git ls-files`, but it should work even if I remove `.git`, so I can't use git(1).

Currently, I'm doing

```sh
find . -not -type d \
| grep -v ^.git$ \
| grep -v other-files-specified-in-the-gitignore
```

But this means I'm duplicating the .gitignore file.  How can I do this without hard-coding the contents of .gitignore in this script?