This option specifies any additional system include paths when configuring the tools for use with ARM Linux.
is a comma separated list of pathnames denoting the locations of the additional system include paths.
--arm_linux in the Linker Reference
--library=name in the Linker Reference
--search_dynamic_libraries, --no_search_dynamic_libraries in the Linker Reference
About building Linux applications with the ARM Compiler toolchain and GNU libraries in Building Linux Applications with the ARM® Compiler toolchain and GNU Libraries.