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A Relocatable Object file holds sections containing code and data. This file is suitable to be linked with other relocatable object files to create dynamic executable files, shared object files, or another relocatable object. A dynamic executable file holds a program that is ready to execute.

• Unix and Linux generally use Shared Object (.so)
• Microsoft Windows use Dynamic Link Library (.dll)

Source: https://docs.oracle.com/cd/E23824_01/html/819-0690/chapter6-46512.html#:~:text=A%20relocatable%20object%20file%20holds,that%20is%20ready%20to%20execute.