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/usr/lib/x86_64-linux-gnu/pkgconfig/gl.pc is in libgl1-mesa-dev 10.1.0-4ubuntu5.

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prefix=/usr
exec_prefix=${prefix}
libdir=${prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: gl
Description: Mesa OpenGL library
Requires.private:  libdrm >= 2.4.24 x11 xext xdamage xfixes x11-xcb xcb-glx >= 1.8.1 xcb-dri2 >= 1.8 xcb-dri3 xcb-present xcb-sync xshmfence >= 1.1 xxf86vm
Version: 10.1.0
Libs: -L${libdir} -lGL
Libs.private: -lm -lpthread -ldl
Cflags: -I${includedir} 
glx_tls: yes