// file a.c
// file-scope
int a = 0; // goes into BSS
after compilation of a.c into object file a.o, a symbol goes into BSS section.
// file b.c
// file-scope
int b; // goes into COMMON section
after compilation of b.c into object file b.o, b symbol goes into COMMON section.
After linking of a.o and b.o, both a and b symbols goes into BSS section. Common symbols only exist in object files, not in executable files. The idea of COMMON symbols in Unix is to allow multiple external definitions of a same variable (in different compilation units) under a single common symbol under certain conditions.