Index: usr.sbin/makefs/Makefile
===================================================================
--- usr.sbin/makefs/Makefile
+++ usr.sbin/makefs/Makefile
@@ -19,7 +19,10 @@
 NO_WCAST_ALIGN=
 CSTD=	c11
 
-.if ${MK_ZFS} != "no"
+# ZFS support is currently not available when building makefs
+# as a bootstrap tool on Linux/macOS due to compilation errors.
+.if ${MK_ZFS} != "no" && \
+    !(defined(BOOTSTRAPPING) && ${.MAKE.OS} != "FreeBSD")
 SRCS+=	zfs.c
 CFLAGS+=-I${SRCDIR}/zfs \
 	-I${SRCTOP}/stand/libsa \