diff --git a/include/sys/abd_impl.h b/include/sys/abd_impl.h
index 6027678af1..5aee772b1e 100644
--- a/include/sys/abd_impl.h
+++ b/include/sys/abd_impl.h
@@ -98,8 +98,6 @@ void abd_update_scatter_stats(abd_t *, abd_stats_op_t);
 void abd_update_linear_stats(abd_t *, abd_stats_op_t);
 void abd_verify_scatter(abd_t *);
 void abd_free_linear_page(abd_t *);
-void abd_enter_critical(unsigned long);
-void abd_exit_critical(unsigned long);
 /* OS specific abd_iter functions */
 void abd_iter_init(struct abd_iter  *, abd_t *);
 boolean_t abd_iter_at_end(struct abd_iter *);
@@ -119,6 +117,19 @@ void abd_iter_unmap(struct abd_iter *);
 #define	ABD_SCATTER(abd)	(abd->abd_u.abd_scatter)
 #define	ABD_LINEAR_BUF(abd)	(abd->abd_u.abd_linear.abd_buf)
 
+#if defined(_KERNEL)
+#if defined(__FreeBSD__)
+#define	abd_enter_critical(flags)	critical_enter()
+#define	abd_exit_critical(flags)	critical_exit()
+#else
+#define	abd_enter_critical(flags)	local_irq_save(flags)
+#define	abd_exit_critical(flags)	local_irq_restore(flags)
+#endif
+#else /* !_KERNEL */
+#define	abd_enter_critical(flags)	((void)0)
+#define	abd_exit_critical(flags)	((void)0)
+#endif
+
 #ifdef __cplusplus
 }
 #endif
diff --git a/module/os/freebsd/zfs/abd_os.c b/module/os/freebsd/zfs/abd_os.c
index f438841cd4..6b967bc070 100644
--- a/module/os/freebsd/zfs/abd_os.c
+++ b/module/os/freebsd/zfs/abd_os.c
@@ -419,15 +419,3 @@ abd_iter_unmap(struct abd_iter *aiter)
 	aiter->iter_mapaddr = NULL;
 	aiter->iter_mapsize = 0;
 }
-
-void
-abd_enter_critical(unsigned long flags)
-{
-	critical_enter();
-}
-
-void
-abd_exit_critical(unsigned long flags)
-{
-	critical_exit();
-}
diff --git a/module/os/linux/zfs/abd_os.c b/module/os/linux/zfs/abd_os.c
index 57e415ef31..a8e8f404dd 100644
--- a/module/os/linux/zfs/abd_os.c
+++ b/module/os/linux/zfs/abd_os.c
@@ -803,18 +803,6 @@ abd_iter_unmap(struct abd_iter *aiter)
 	aiter->iter_mapsize = 0;
 }
 
-void
-abd_enter_critical(unsigned long flags)
-{
-	local_irq_save(flags);
-}
-
-void
-abd_exit_critical(unsigned long flags)
-{
-	local_irq_restore(flags);
-}
-
 #if defined(_KERNEL)
 /*
  * bio_nr_pages for ABD.
diff --git a/module/zfs/abd.c b/module/zfs/abd.c
index 2e4554da7a..abb5d5f2ed 100644
--- a/module/zfs/abd.c
+++ b/module/zfs/abd.c
@@ -703,7 +703,7 @@ abd_raidz_gen_iterate(abd_t **cabds, abd_t *dabd,
 	struct abd_iter caiters[3];
 	struct abd_iter daiter = {0};
 	void *caddrs[3];
-	unsigned long flags = 0;
+	unsigned long flags __maybe_unused = 0;
 
 	ASSERT3U(parity, <=, 3);
 
@@ -800,7 +800,7 @@ abd_raidz_rec_iterate(abd_t **cabds, abd_t **tabds,
 	struct abd_iter citers[3];
 	struct abd_iter xiters[3];
 	void *caddrs[3], *xaddrs[3];
-	unsigned long flags = 0;
+	unsigned long flags __maybe_unused = 0;
 
 	ASSERT3U(parity, <=, 3);