diff --git a/config/Rules.am b/config/Rules.am
index 9c0714c82513..deffa352ea24 100644
--- a/config/Rules.am
+++ b/config/Rules.am
@@ -1,77 +1,76 @@
 #
 # Default build rules for all user space components, every Makefile.am
 # should include these rules and override or extend them as needed.
 #
 
 PHONY =
 AM_CPPFLAGS = \
 	-include $(top_builddir)/zfs_config.h \
 	-I$(top_builddir)/include \
 	-I$(top_srcdir)/include \
 	-I$(top_srcdir)/module/icp/include \
 	-I$(top_srcdir)/lib/libspl/include \
-	-I$(top_srcdir)/lib/libspl/include/os/@ac_system_l@ \
-	-I$(top_srcdir)/lib/libzpool/include
+	-I$(top_srcdir)/lib/libspl/include/os/@ac_system_l@
 
 AM_LIBTOOLFLAGS = --silent
 
 AM_CFLAGS  = -std=gnu99 -Wall -Wextra -Wstrict-prototypes -Wmissing-prototypes -Wwrite-strings -Wno-sign-compare -Wno-missing-field-initializers
 AM_CFLAGS += -fno-strict-aliasing
 AM_CFLAGS += $(NO_OMIT_FRAME_POINTER)
 AM_CFLAGS += $(IMPLICIT_FALLTHROUGH)
 AM_CFLAGS += $(DEBUG_CFLAGS)
 AM_CFLAGS += $(ASAN_CFLAGS)
 AM_CFLAGS += $(UBSAN_CFLAGS)
 AM_CFLAGS += $(CODE_COVERAGE_CFLAGS)
 AM_CFLAGS += $(NO_FORMAT_ZERO_LENGTH)
 AM_CFLAGS += $(NO_FORMAT_TRUNCATION)
 if BUILD_FREEBSD
 AM_CFLAGS += -fPIC -Werror -Wno-unknown-pragmas -Wno-enum-conversion
 AM_CFLAGS += -include $(top_srcdir)/include/os/freebsd/spl/sys/ccompile.h
 AM_CFLAGS += -I/usr/include -I/usr/local/include
 endif
 
 AM_CPPFLAGS += -D_GNU_SOURCE
 AM_CPPFLAGS += -D_REENTRANT
 AM_CPPFLAGS += -D_FILE_OFFSET_BITS=64
 AM_CPPFLAGS += -D_LARGEFILE64_SOURCE
 AM_CPPFLAGS += -DLIBEXECDIR=\"$(libexecdir)\"
 AM_CPPFLAGS += -DZFSEXECDIR=\"$(zfsexecdir)\"
 AM_CPPFLAGS += -DRUNSTATEDIR=\"$(runstatedir)\"
 AM_CPPFLAGS += -DSBINDIR=\"$(sbindir)\"
 AM_CPPFLAGS += -DSYSCONFDIR=\"$(sysconfdir)\"
 AM_CPPFLAGS += -DPKGDATADIR=\"$(pkgdatadir)\"
 AM_CPPFLAGS += $(DEBUG_CPPFLAGS)
 AM_CPPFLAGS += $(CODE_COVERAGE_CPPFLAGS)
 AM_CPPFLAGS += -DTEXT_DOMAIN=\"zfs-@ac_system_l@-user\"
 
 if ASAN_ENABLED
 AM_CPPFLAGS += -DZFS_ASAN_ENABLED
 endif
 
 if UBSAN_ENABLED
 AM_CPPFLAGS += -DZFS_UBSAN_ENABLED
 endif
 
 AM_LDFLAGS  = $(DEBUG_LDFLAGS)
 AM_LDFLAGS += $(ASAN_LDFLAGS)
 AM_LDFLAGS += $(UBSAN_LDFLAGS)
 
 if BUILD_FREEBSD
 AM_LDFLAGS += -fstack-protector-strong
 AM_LDFLAGS += -Wl,-x -Wl,--fatal-warnings -Wl,--warn-shared-textrel
 AM_LDFLAGS += -lm
 endif
 
 
 # If a target includes kernel code, generate warnings for large stack frames
 KERNEL_CFLAGS       = $(FRAME_LARGER_THAN)
 
 # See https://debbugs.gnu.org/cgi/bugreport.cgi?bug=54020
 LIBRARY_CFLAGS      = -no-suppress
 
 # Forcibly enable asserts/debugging for libzpool &al.
 # Since ZFS_DEBUG can change shared data structures, all libzpool users must
 # be compiled with the same flags.
 # See https://github.com/openzfs/zfs/issues/16476
 LIBZPOOL_CPPFLAGS = -DDEBUG -UNDEBUG -DZFS_DEBUG
diff --git a/lib/libspl/include/Makefile.am b/lib/libspl/include/Makefile.am
index 4ad3b854cbee..8c286142f298 100644
--- a/lib/libspl/include/Makefile.am
+++ b/lib/libspl/include/Makefile.am
@@ -1,104 +1,106 @@
 libspldir = $(includedir)/libspl
 libspl_HEADERS = \
 	%D%/assert.h \
 	%D%/atomic.h \
 	%D%/libgen.h \
 	%D%/libshare.h \
 	%D%/statcommon.h \
 	%D%/stdlib.h \
 	%D%/string.h \
 	%D%/umem.h \
 	%D%/unistd.h \
 	%D%/zone.h
 
 if BUILD_FREEBSD
 libspl_HEADERS += \
 	%D%/os/freebsd/fcntl.h
 endif
 
 
 libspl_rpcdir = $(libspldir)/rpc
 libspl_rpc_HEADERS = \
 	%D%/rpc/xdr.h
 
 
 libspl_sysdir = $(libspldir)/sys
 libspl_sys_HEADERS = \
+	%D%/sys/abd_os.h \
+	%D%/sys/abd_impl_os.h \
 	%D%/sys/acl.h \
 	%D%/sys/acl_impl.h \
 	%D%/sys/asm_linkage.h \
 	%D%/sys/backtrace.h \
 	%D%/sys/callb.h \
 	%D%/sys/cmn_err.h \
 	%D%/sys/cred.h \
 	%D%/sys/debug.h \
 	%D%/sys/dkio.h \
 	%D%/sys/dklabel.h \
 	%D%/sys/feature_tests.h \
 	%D%/sys/inttypes.h \
 	%D%/sys/isa_defs.h \
 	%D%/sys/kmem.h \
 	%D%/sys/kstat.h \
 	%D%/sys/list.h \
 	%D%/sys/list_impl.h \
 	%D%/sys/mhd.h \
 	%D%/sys/mkdev.h \
 	%D%/sys/policy.h \
 	%D%/sys/poll.h \
 	%D%/sys/priv.h \
 	%D%/sys/processor.h \
 	%D%/sys/simd.h \
 	%D%/sys/stack.h \
 	%D%/sys/stdtypes.h \
 	%D%/sys/string.h \
 	%D%/sys/sunddi.h \
 	%D%/sys/systeminfo.h \
 	%D%/sys/time.h \
 	%D%/sys/trace_spl.h \
 	%D%/sys/trace_zfs.h \
 	%D%/sys/types.h \
 	%D%/sys/types32.h \
 	%D%/sys/uio.h \
 	%D%/sys/vnode.h \
 	%D%/sys/wmsum.h \
 	%D%/sys/zone.h
 
 libspl_ia32dir = $(libspldir)/sys/ia32
 
 if BUILD_LINUX
 libspl_sys_HEADERS += \
 	%D%/os/linux/sys/byteorder.h \
 	%D%/os/linux/sys/errno.h \
 	%D%/os/linux/sys/mnttab.h \
 	%D%/os/linux/sys/mount.h \
 	%D%/os/linux/sys/param.h \
 	%D%/os/linux/sys/stat.h \
 	%D%/os/linux/sys/sysmacros.h \
 	%D%/os/linux/sys/zfs_context_os.h
 
 libspl_ia32_HEADERS = \
 	%D%/os/linux/sys/ia32/asm_linkage.h
 endif
 
 if BUILD_FREEBSD
 libspl_sys_HEADERS += \
 	%D%/os/freebsd/sys/byteorder.h \
 	%D%/os/freebsd/sys/fcntl.h \
 	%D%/os/freebsd/sys/file.h \
 	%D%/os/freebsd/sys/mnttab.h \
 	%D%/os/freebsd/sys/mount.h \
 	%D%/os/freebsd/sys/param.h \
 	%D%/os/freebsd/sys/stat.h \
 	%D%/os/freebsd/sys/sysmacros.h \
 	%D%/os/freebsd/sys/vfs.h \
 	%D%/os/freebsd/sys/zfs_context_os.h
 
 libspl_ia32_HEADERS = \
 	%D%/os/freebsd/sys/ia32/asm_linkage.h
 endif
 
 
 libspl_sys_dktpdir = $(libspl_sysdir)/dktp
 libspl_sys_dktp_HEADERS = \
 	%D%/sys/dktp/fdisk.h
 
diff --git a/lib/libzpool/include/sys/abd_impl_os.h b/lib/libspl/include/sys/abd_impl_os.h
similarity index 100%
rename from lib/libzpool/include/sys/abd_impl_os.h
rename to lib/libspl/include/sys/abd_impl_os.h
diff --git a/lib/libzpool/include/sys/abd_os.h b/lib/libspl/include/sys/abd_os.h
similarity index 100%
rename from lib/libzpool/include/sys/abd_os.h
rename to lib/libspl/include/sys/abd_os.h
diff --git a/lib/libzpool/Makefile.am b/lib/libzpool/Makefile.am
index 829d626d4866..8553b377a760 100644
--- a/lib/libzpool/Makefile.am
+++ b/lib/libzpool/Makefile.am
@@ -1,221 +1,219 @@
-include $(srcdir)/%D%/include/Makefile.am
-
 libzpool_la_CFLAGS  = $(AM_CFLAGS) $(KERNEL_CFLAGS) $(LIBRARY_CFLAGS)
 libzpool_la_CFLAGS += $(ZLIB_CFLAGS)
 
 libzpool_la_CPPFLAGS  = $(AM_CPPFLAGS) $(LIBZPOOL_CPPFLAGS)
 libzpool_la_CPPFLAGS += -I$(srcdir)/include/os/@ac_system_l@/zfs
 libzpool_la_CPPFLAGS += -DLIB_ZPOOL_BUILD
 
 lib_LTLIBRARIES += libzpool.la
 CPPCHECKTARGETS += libzpool.la
 
 dist_libzpool_la_SOURCES = \
 	%D%/abd_os.c \
 	%D%/arc_os.c \
 	%D%/kernel.c \
 	%D%/taskq.c \
 	%D%/util.c \
 	%D%/vdev_label_os.c \
 	%D%/zfs_racct.c \
 	%D%/zfs_debug.c
 
 nodist_libzpool_la_SOURCES = \
 	module/lua/lapi.c \
 	module/lua/lauxlib.c \
 	module/lua/lbaselib.c \
 	module/lua/lcode.c \
 	module/lua/lcompat.c \
 	module/lua/lcorolib.c \
 	module/lua/lctype.c \
 	module/lua/ldebug.c \
 	module/lua/ldo.c \
 	module/lua/lfunc.c \
 	module/lua/lgc.c \
 	module/lua/llex.c \
 	module/lua/lmem.c \
 	module/lua/lobject.c \
 	module/lua/lopcodes.c \
 	module/lua/lparser.c \
 	module/lua/lstate.c \
 	module/lua/lstring.c \
 	module/lua/lstrlib.c \
 	module/lua/ltable.c \
 	module/lua/ltablib.c \
 	module/lua/ltm.c \
 	module/lua/lvm.c \
 	module/lua/lzio.c \
 	\
 	module/os/linux/zfs/zio_crypt.c \
 	\
 	module/zcommon/cityhash.c \
 	module/zcommon/simd_stat.c \
 	module/zcommon/zfeature_common.c \
 	module/zcommon/zfs_comutil.c \
 	module/zcommon/zfs_deleg.c \
 	module/zcommon/zfs_fletcher.c \
 	module/zcommon/zfs_fletcher_aarch64_neon.c \
 	module/zcommon/zfs_fletcher_avx512.c \
 	module/zcommon/zfs_fletcher_intel.c \
 	module/zcommon/zfs_fletcher_sse.c \
 	module/zcommon/zfs_fletcher_superscalar.c \
 	module/zcommon/zfs_fletcher_superscalar4.c \
 	module/zcommon/zfs_namecheck.c \
 	module/zcommon/zfs_prop.c \
 	module/zcommon/zfs_valstr.c \
 	module/zcommon/zpool_prop.c \
 	module/zcommon/zprop_common.c \
 	\
 	module/zfs/abd.c \
 	module/zfs/aggsum.c \
 	module/zfs/arc.c \
 	module/zfs/blake3_zfs.c \
 	module/zfs/blkptr.c \
 	module/zfs/bplist.c \
 	module/zfs/bpobj.c \
 	module/zfs/bptree.c \
 	module/zfs/bqueue.c \
 	module/zfs/btree.c \
 	module/zfs/brt.c \
 	module/zfs/dbuf.c \
 	module/zfs/dbuf_stats.c \
 	module/zfs/ddt.c \
 	module/zfs/ddt_log.c \
 	module/zfs/ddt_stats.c \
 	module/zfs/ddt_zap.c \
 	module/zfs/dmu.c \
 	module/zfs/dmu_diff.c \
 	module/zfs/dmu_direct.c \
 	module/zfs/dmu_object.c \
 	module/zfs/dmu_objset.c \
 	module/zfs/dmu_recv.c \
 	module/zfs/dmu_redact.c \
 	module/zfs/dmu_send.c \
 	module/zfs/dmu_traverse.c \
 	module/zfs/dmu_tx.c \
 	module/zfs/dmu_zfetch.c \
 	module/zfs/dnode.c \
 	module/zfs/dnode_sync.c \
 	module/zfs/dsl_bookmark.c \
 	module/zfs/dsl_crypt.c \
 	module/zfs/dsl_dataset.c \
 	module/zfs/dsl_deadlist.c \
 	module/zfs/dsl_deleg.c \
 	module/zfs/dsl_destroy.c \
 	module/zfs/dsl_dir.c \
 	module/zfs/dsl_pool.c \
 	module/zfs/dsl_prop.c \
 	module/zfs/dsl_scan.c \
 	module/zfs/dsl_synctask.c \
 	module/zfs/dsl_userhold.c \
 	module/zfs/edonr_zfs.c \
 	module/zfs/fm.c \
 	module/zfs/gzip.c \
 	module/zfs/hkdf.c \
 	module/zfs/lz4.c \
 	module/zfs/lz4_zfs.c \
 	module/zfs/lzjb.c \
 	module/zfs/metaslab.c \
 	module/zfs/mmp.c \
 	module/zfs/multilist.c \
 	module/zfs/objlist.c \
 	module/zfs/pathname.c \
 	module/zfs/range_tree.c \
 	module/zfs/refcount.c \
 	module/zfs/rrwlock.c \
 	module/zfs/sa.c \
 	module/zfs/sha2_zfs.c \
 	module/zfs/skein_zfs.c \
 	module/zfs/spa.c \
 	module/zfs/spa_checkpoint.c \
 	module/zfs/spa_config.c \
 	module/zfs/spa_errlog.c \
 	module/zfs/spa_history.c \
 	module/zfs/spa_log_spacemap.c \
 	module/zfs/spa_misc.c \
 	module/zfs/spa_stats.c \
 	module/zfs/space_map.c \
 	module/zfs/space_reftree.c \
 	module/zfs/txg.c \
 	module/zfs/uberblock.c \
 	module/zfs/unique.c \
 	module/zfs/vdev.c \
 	module/zfs/vdev_draid.c \
 	module/zfs/vdev_draid_rand.c \
 	module/zfs/vdev_file.c \
 	module/zfs/vdev_indirect.c \
 	module/zfs/vdev_indirect_births.c \
 	module/zfs/vdev_indirect_mapping.c \
 	module/zfs/vdev_initialize.c \
 	module/zfs/vdev_label.c \
 	module/zfs/vdev_mirror.c \
 	module/zfs/vdev_missing.c \
 	module/zfs/vdev_queue.c \
 	module/zfs/vdev_raidz.c \
 	module/zfs/vdev_raidz_math.c \
 	module/zfs/vdev_raidz_math_aarch64_neon.c \
 	module/zfs/vdev_raidz_math_aarch64_neonx2.c \
 	module/zfs/vdev_raidz_math_avx2.c \
 	module/zfs/vdev_raidz_math_avx512bw.c \
 	module/zfs/vdev_raidz_math_avx512f.c \
 	module/zfs/vdev_raidz_math_powerpc_altivec.c \
 	module/zfs/vdev_raidz_math_scalar.c \
 	module/zfs/vdev_raidz_math_sse2.c \
 	module/zfs/vdev_raidz_math_ssse3.c \
 	module/zfs/vdev_rebuild.c \
 	module/zfs/vdev_removal.c \
 	module/zfs/vdev_root.c \
 	module/zfs/vdev_trim.c \
 	module/zfs/zap.c \
 	module/zfs/zap_leaf.c \
 	module/zfs/zap_micro.c \
 	module/zfs/zcp.c \
 	module/zfs/zcp_get.c \
 	module/zfs/zcp_global.c \
 	module/zfs/zcp_iter.c \
 	module/zfs/zcp_set.c \
 	module/zfs/zcp_synctask.c \
 	module/zfs/zfeature.c \
 	module/zfs/zfs_byteswap.c \
 	module/zfs/zfs_chksum.c \
 	module/zfs/zfs_debug_common.c \
 	module/zfs/zfs_fm.c \
 	module/zfs/zfs_fuid.c \
 	module/zfs/zfs_ratelimit.c \
 	module/zfs/zfs_rlock.c \
 	module/zfs/zfs_sa.c \
 	module/zfs/zfs_znode.c \
 	module/zfs/zil.c \
 	module/zfs/zio.c \
 	module/zfs/zio_checksum.c \
 	module/zfs/zio_compress.c \
 	module/zfs/zio_inject.c \
 	module/zfs/zle.c \
 	module/zfs/zrlock.c \
 	module/zfs/zthr.c
 
 libzpool_la_LIBADD = \
 	libicp.la \
 	libunicode.la \
 	libnvpair.la \
 	libzstd.la \
 	libzutil.la
 
 libzpool_la_LIBADD += $(LIBCLOCK_GETTIME) $(ZLIB_LIBS) -ldl -lm
 
 libzpool_la_LDFLAGS = -pthread
 
 if !ASAN_ENABLED
 libzpool_la_LDFLAGS += -Wl,-z,defs
 endif
 
 if BUILD_FREEBSD
 libzpool_la_LIBADD += -lgeom
 endif
 
 libzpool_la_LDFLAGS += -version-info 6:0:0
 
 if TARGET_CPU_POWERPC
 module/zfs/libzpool_la-vdev_raidz_math_powerpc_altivec.$(OBJEXT) : CFLAGS += -maltivec
 module/zfs/libzpool_la-vdev_raidz_math_powerpc_altivec.l$(OBJEXT): CFLAGS += -maltivec
 endif
diff --git a/lib/libzpool/include/Makefile.am b/lib/libzpool/include/Makefile.am
deleted file mode 100644
index 2e0c4c5610be..000000000000
--- a/lib/libzpool/include/Makefile.am
+++ /dev/null
@@ -1,4 +0,0 @@
-libzpooldir = $(includedir)/libzpool
-libzpool_HEADERS = \
-	%D%/sys/abd_os.h \
-	%D%/sys/abd_impl_os.h