diff --git a/lld/ELF/InputSection.h b/lld/ELF/InputSection.h
--- a/lld/ELF/InputSection.h
+++ b/lld/ELF/InputSection.h
@@ -397,7 +397,8 @@
 #endif
 
 inline bool isDebugSection(const InputSectionBase &sec) {
-  return sec.name.startswith(".debug") || sec.name.startswith(".zdebug");
+  return (sec.flags & llvm::ELF::SHF_ALLOC) == 0 &&
+         (sec.name.startswith(".debug") || sec.name.startswith(".zdebug"));
 }
 
 // The list of all input sections.
diff --git a/lld/test/ELF/gc-sections-strip-debug.s b/lld/test/ELF/gc-sections-strip-debug.s
new file mode 100644
--- /dev/null
+++ b/lld/test/ELF/gc-sections-strip-debug.s
@@ -0,0 +1,17 @@
+# REQUIRES: x86
+## Test that we don't strip SHF_ALLOC .debug* or crash (PR48071
+## mark liveness of a merge section which has not been split).
+
+# RUN: llvm-mc -filetype=obj -triple=x86_64 %s -o %t.o
+# RUN: ld.lld %t.o --gc-sections --strip-debug -o %t
+# RUN: llvm-readelf -S %t | FileCheck %s
+
+# CHECK: .debug_gdb_scripts
+
+.globl _start
+_start:
+  leaq .L.str(%rip), %rax
+
+.section .debug_gdb_scripts,"aMS",@progbits,1
+.L.str:
+  .asciz "Rust uses SHF_ALLOC .debug_gdb_scripts"