/usr/src/glibc/debian/sysdeps/sh4.mk is in eglibc-source 2.15-0ubuntu10.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | libc_add-ons = ports nptl $(add-ons)
# Renesas SH enabled -ffinte-math-only. Some software need -mieee.
extra_cflags = -mieee
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