For GNU make, it depends on the makefile. https://okmij.org/ftp/Computation/#Makefile-functional:

The language of GNU make is indeed functional, complete with combinators (map and filter), applications and anonymous abstractions. Yes, GNU make supports lambda-abstractions. The following is one example from the Makefile in question: it is a rule to build a test target for the SCM Scheme system. The list of source code files and the name of the target/root-test-file are passed as two arguments of the rule:

    make-scmi= scm -b -l $(LIBDIR)/myenv-scm.scm \
               $(foreach file,$(1),-l $(LIBDIR)/$(file)) \
               -l $(2).scm

The rule returns the OS command to interpret or compile the target. It is to be invoked as

    $(call make-scmi,util.scm catch-error.scm,vmyenv)

As in TeX, the arguments of a function are numbered (it is possible to assign them meaningful symbolic names, too). Makefile's foreach corresponds to Scheme's map. The comparison with the corresponding Scheme code is striking:

    (define make-scmi
       (lambda (arg1 arg2)
            `(scm -b -l ,(mks LIBDIR '/ 'myenv-scm.scm)
               ,@(map (lambda (file) `(-l ,(mks LIBDIR '/ file))) arg1)
              -l ,(mks arg2 '.scm))))

(via https://stackoverflow.com/a/3480982, which gives a Fibonacci example)