--- cddl/lib/Makefile.orig	2021-11-16 00:46:59.471250000 +0100
+++ cddl/lib/Makefile	2021-11-27 15:46:51.769165000 +0100
@@ -36,10 +36,14 @@
 .endif
 .endif
 
+.if ${MK_ZFS} != "no"
 SUBDIR_DEPEND_libavl=		libspl
+.endif
 SUBDIR_DEPEND_libctf=		libspl
 SUBDIR_DEPEND_libdtrace=	libctf
+.if ${MK_ZFS} != "no"
 SUBDIR_DEPEND_libnvpair=	libspl
+.endif
 SUBDIR_DEPEND_libtpool=		libspl
 SUBDIR_DEPEND_libuutil=		libavl libspl
 SUBDIR_DEPEND_libzfs_core=	libnvpair libspl libzutil
--- cddl/lib/libavl/Makefile.orig	2021-11-16 00:46:59.471315000 +0100
+++ cddl/lib/libavl/Makefile	2021-11-27 16:06:12.741025000 +0100
@@ -1,10 +1,14 @@
 # $FreeBSD$
 
+.include <src.opts.mk>
+
 .PATH: ${SRCTOP}/sys/contrib/openzfs/module/avl
 
 PACKAGE=	runtime
 LIB=	avl
+.if ${MK_ZFS} != "no"
 LIBADD=	spl
+.endif
 SRCS=	avl.c
 WARNS?=	3
 CFLAGS+= -DIN_BASE
--- cddl/lib/libnvpair/Makefile.orig	2021-11-16 00:46:59.471356000 +0100
+++ cddl/lib/libnvpair/Makefile	2021-11-27 17:56:18.069939000 +0100
@@ -1,10 +1,14 @@
 # $FreeBSD$
 
+.include <src.opts.mk>
+
 .PATH: ${SRCTOP}/sys/contrib/openzfs/module/nvpair
 .PATH: ${SRCTOP}/sys/contrib/openzfs/lib/libnvpair
 
 LIB=	nvpair
+.if ${MK_ZFS} != "no"
 LIBADD=	spl
+.endif
 
 PACKAGE=	runtime
 # user
--- share/mk/src.libnames.mk.orig	2021-11-16 00:46:59.489595000 +0100
+++ share/mk/src.libnames.mk	2021-11-27 16:56:56.533225000 +0100
@@ -260,7 +260,9 @@
 _DP_80211=	sbuf bsdxml
 _DP_9p=		sbuf
 _DP_archive=	z bz2 lzma bsdxml zstd
+.if ${MK_ZFS} != "no"
 _DP_avl=	spl
+.endif
 _DP_zstd=	pthread
 .if ${MK_BLACKLIST} != "no"
 _DP_blacklist+=	pthread
@@ -381,7 +383,9 @@
 _DP_stdthreads=	pthread
 _DP_tacplus=	md
 _DP_ncursesw=	tinfow
+.if ${MK_ZFS} != "no"
 _DP_nvpair=	spl
+.endif
 _DP_panelw=	ncursesw
 _DP_rpcsec_gss=	gssapi
 _DP_smb=	kiconv