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When building FPC/Lazarus with FPCUPdeluxe
under macOS Big Sur you may get the error:
An error occurred while linking
pp.pas(280,36) Error: Error while linking
pp.pas(280,36) Fatal: There were 1 errors compiling module, stopping
Based on a message in fpc-devel mailing list (link) I found this option to be working when added as an FPC option under "Setup+".
-XR/Library/Developer/CommandLineTools/SDKs/MacOSX.sdk
I honestly do not know if there will be implications for older macOS version, just thought I'd mention it here as it may be helpful for other.
Note: all this assuming you have installed the XCode commandline tools of course! (Terminal: xcode-select --install)
(which you may need to do again after updating XCode - running XCode itself may already resolve this automatically)