我刚刚测试了下面的代码

Sub Read_Texts()

'Variable Declaration
Dim sFilePath As String
Dim sFileName As String

'Specify File Path
sFilePath = "C:\Users\use\Desktop\New folder"

'Check for back slash
If Right(sFilePath, 1) <> "\" Then
    sFilePath = sFilePath & "\"
End If
    
sFileName = Dir(sFilePath & "*.txt")

Do While Len(sFileName) > 0
    If Right(sFileName, 3) = "txt" Then
        'Display file name in immediate window
        Dim hf As Integer: hf = FreeFile
        Dim lines() As String, i As Long
       
        Open sFileName For Input As #hf
            lines = Split(Input$(LOF(hf), #hf), vbNewLine)
        Close #hf
        
        If sFileName = "file1.txt" Then
            For i = 5 To UBound(lines)
                Debug.Print "File 1 Line"; i; "="; lines(i)
            Next
            Else
                For i = 6 To UBound(lines)
                    Debug.Print "File 1 Line"; i; "="; lines(i)
                Next
            End If
        End If
        'Set the fileName to the next available file
        sFileName = Dir
    Loop

End Sub

根据您的文件夹路径更改C:\Users\use\Desktop\New folder，在这里您可以对返回的行Debug.Print "File 1 Line"; i; "="; lines(i)执行任何操作