/usr/lib/pkgconfig/libRmath.pc is in r-mathlib 3.3.3-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | includedir=/usr/share/R/include
libdir=/usr/lib
Name: libRmath
Description: The Rmath function library
Version: 3.3.3
Libs: -L${libdir} -lRmath -lm
Cflags: -I${includedir}
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