Index: ELF/Driver.cpp
===================================================================
--- ELF/Driver.cpp
+++ ELF/Driver.cpp
@@ -1081,6 +1081,14 @@
   if (!Config->Relocatable)
     InputSections.push_back(createCommentSection<ELFT>());
 
+  // Create a .bss section for each common symbol and then replace the common
+  // symbol with a DefinedRegular symbol. As a result, all common symbols are
+  // "instantiated" as regular defined symbols, so that we don't need to care
+  // about common symbols beyond this point. Note that if -r is given, we just
+  // need to pass through common symbols as-is.
+  if (Config->DefineCommon)
+    createCommonSections<ELFT>();
+
   // Do size optimizations: garbage collection, merging of SHF_MERGE sections
   // and identical code folding.
   if (Config->GcSections)
Index: ELF/MarkLive.cpp
===================================================================
--- ELF/MarkLive.cpp
+++ ELF/MarkLive.cpp
@@ -64,11 +64,6 @@
                          std::function<void(InputSectionBase *, uint64_t)> Fn) {
   SymbolBody &B = Sec.getFile<ELFT>()->getRelocTargetSym(Rel);
 
-  if (auto *Sym = dyn_cast<DefinedCommon>(&B)) {
-    Sym->Live = true;
-    return;
-  }
-
   if (auto *D = dyn_cast<DefinedRegular>(&B)) {
     if (!D->Section)
       return;
@@ -226,10 +221,7 @@
     if (auto *D = dyn_cast_or_null<DefinedRegular>(Sym)) {
       if (auto *IS = cast_or_null<InputSectionBase>(D->Section))
         Enqueue(IS, D->Value);
-      return;
     }
-    if (auto *S = dyn_cast_or_null<DefinedCommon>(Sym))
-      S->Live = true;
   };
 
   // Add GC root symbols.
Index: ELF/Symbols.h
===================================================================
--- ELF/Symbols.h
+++ ELF/Symbols.h
@@ -167,11 +167,6 @@
     return S->kind() == SymbolBody::DefinedCommonKind;
   }
 
-  // True if this symbol is not GC'ed. Liveness is usually a notion of
-  // input sections and not of symbols, but since common symbols don't
-  // belong to any input section, their liveness is managed by this bit.
-  bool Live;
-
   // The maximum alignment we have seen for this symbol.
   uint32_t Alignment;
 
Index: ELF/Symbols.cpp
===================================================================
--- ELF/Symbols.cpp
+++ ELF/Symbols.cpp
@@ -99,14 +99,8 @@
     }
     return VA;
   }
-  case SymbolBody::DefinedCommonKind: {
-    if (!Config->DefineCommon)
-      return 0;
-    auto DC = cast<DefinedCommon>(Body);
-    if (!DC.Live)
-      return 0;
-    return DC.Section->getParent()->Addr + DC.Section->OutSecOff;
-  }
+  case SymbolBody::DefinedCommonKind:
+    llvm_unreachable("common are converted to bss");
   case SymbolBody::SharedKind: {
     auto &SS = cast<SharedSymbol>(Body);
     if (SS.CopyRelSec)
@@ -286,7 +280,7 @@
                              uint8_t StOther, uint8_t Type)
     : Defined(SymbolBody::DefinedCommonKind, Name, /*IsLocal=*/false, StOther,
               Type),
-      Live(!Config->GcSections), Alignment(Alignment), Size(Size) {}
+      Alignment(Alignment), Size(Size) {}
 
 // If a shared symbol is referred via a copy relocation, its alignment
 // becomes part of the ABI. This function returns a symbol alignment.
Index: ELF/SyntheticSections.h
===================================================================
--- ELF/SyntheticSections.h
+++ ELF/SyntheticSections.h
@@ -768,7 +768,7 @@
   size_t Size = 0;
 };
 
-std::vector<InputSection *> createCommonSections();
+template <class ELFT> void createCommonSections();
 InputSection *createInterpSection();
 template <class ELFT> MergeInputSection *createCommentSection();
 void decompressAndMergeSections();
Index: ELF/SyntheticSections.cpp
===================================================================
--- ELF/SyntheticSections.cpp
+++ ELF/SyntheticSections.cpp
@@ -54,24 +54,28 @@
   return 0;
 }
 
-std::vector<InputSection *> elf::createCommonSections() {
-  if (!Config->DefineCommon)
-    return {};
-
-  std::vector<InputSection *> Ret;
+// Create a .bss section for each common section and replace the common symbol
+// with a DefinedRegular symbol.
+template <class ELFT> void elf::createCommonSections() {
   for (Symbol *S : Symtab->getSymbols()) {
     auto *Sym = dyn_cast<DefinedCommon>(S->body());
-    if (!Sym || !Sym->Live)
+
+    if (!Sym)
       continue;
 
-    Sym->Section = make<BssSection>("COMMON");
-    size_t Pos = Sym->Section->reserveSpace(Sym->Size, Sym->Alignment);
-    assert(Pos == 0);
-    (void)Pos;
-    Sym->Section->File = Sym->getFile();
-    Ret.push_back(Sym->Section);
+    // Create a synthetic section for the common data.
+    auto *Section = make<BssSection>("COMMON");
+    Section->File = Sym->getFile();
+    Section->Live = !Config->GcSections;
+    Section->reserveSpace(Sym->Size, Sym->Alignment);
+    InputSections.push_back(Section);
+
+    // Replace all DefinedCommon symbols with DefinedRegular symbols so that we
+    // don't have to care about DefinedCommon symbols beyond this point.
+    replaceBody<DefinedRegular>(S, Sym->getFile(), Sym->getName(), Sym->IsLocal,
+                                Sym->StOther, Sym->Type, 0,
+                                Sym->getSize<ELFT>(), Section);
   }
-  return Ret;
 }
 
 // Returns an LLD version string.
@@ -2376,6 +2380,11 @@
 template void PltSection::addEntry<ELF64LE>(SymbolBody &Sym);
 template void PltSection::addEntry<ELF64BE>(SymbolBody &Sym);
 
+template void elf::createCommonSections<ELF32LE>();
+template void elf::createCommonSections<ELF32BE>();
+template void elf::createCommonSections<ELF64LE>();
+template void elf::createCommonSections<ELF64BE>();
+
 template MergeInputSection *elf::createCommentSection<ELF32LE>();
 template MergeInputSection *elf::createCommentSection<ELF32BE>();
 template MergeInputSection *elf::createCommentSection<ELF64LE>();
Index: ELF/Writer.cpp
===================================================================
--- ELF/Writer.cpp
+++ ELF/Writer.cpp
@@ -290,9 +290,6 @@
     Add(InX::BuildId);
   }
 
-  for (InputSection *S : createCommonSections())
-    Add(S);
-
   InX::Bss = make<BssSection>(".bss");
   Add(InX::Bss);
   InX::BssRelRo = make<BssSection>(".bss.rel.ro");
@@ -441,11 +438,7 @@
     if (auto *S = dyn_cast<MergeInputSection>(Sec))
       if (!S->getSectionPiece(D->Value)->Live)
         return false;
-    return true;
   }
-
-  if (auto *Sym = dyn_cast<DefinedCommon>(&B))
-    return Sym->Live;
   return true;
 }