The linker will not create output sections with no contents. This is for convenience when referring to input sections that may or may not be present in any of the input files. For example:
.foo : { *(.foo) }
will only create a .foo section in the output file if there is a .foo section in at least one input file, and if the input sections are not all empty. Other link script directives that allocate space in an output section will also create the output section.
The linker will ignore address assignments (see Output Section Address) on discarded output sections, except when the linker script defines symbols in the output section. In that case the linker will obey the address assignments, possibly advancing dot even though the section is discarded.
The special output section name /DISCARD/ may be used to discard input sections. Any input sections which are assigned to an output section named /DISCARD/ are not included in the output file.