--- gcc/c-family/c-cppbuiltin.cc.jj	2024-04-30 08:57:07.359039013 +0200
+++ gcc/c-family/c-cppbuiltin.cc	2024-04-30 19:16:45.069542205 +0200
@@ -1092,6 +1092,7 @@ c_cpp_builtins (cpp_reader *pfile)
 	  cpp_define (pfile, "__cpp_static_assert=202306L");
 	  cpp_define (pfile, "__cpp_placeholder_variables=202306L");
 	  cpp_define (pfile, "__cpp_structured_bindings=202403L");
+	  cpp_define (pfile, "__cpp_deleted_function=202403L");
 	}
       if (flag_concepts)
         {
--- gcc/cp/parser.cc.jj	2024-04-30 08:57:07.349039147 +0200
+++ gcc/cp/parser.cc	2024-04-30 16:47:01.427952875 +0200
@@ -28573,6 +28573,27 @@ cp_parser_pure_specifier (cp_parser* par
       || token->keyword == RID_DELETE)
     {
       maybe_warn_cpp0x (CPP0X_DEFAULTED_DELETED);
+      if (cp_lexer_next_token_is (parser->lexer, CPP_OPEN_PAREN))
+	{
+	  if (cxx_dialect >= cxx11 && cxx_dialect < cxx26)
+	    pedwarn (cp_lexer_peek_token (parser->lexer)->location,
+		     OPT_Wc__26_extensions,
+		     "%<delete%> reason only available with "
+		     "%<-std=c++2c%> or %<-std=gnu++2c%>");
+
+	  /* Consume the `('.  */
+	  matching_parens parens;
+	  parens.consume_open (parser);
+	  tree reason = cp_parser_unevaluated_string_literal (parser);
+	  /* Consume the `)'.  */
+	  parens.require_close (parser);
+	  if (TREE_CODE (reason) == STRING_CST)
+	    {
+	      TREE_TYPE (reason) = token->u.value;
+	      return reason;
+	    }
+	}
+
       return token->u.value;
     }
 
--- gcc/cp/decl.cc.jj	2024-04-30 08:55:26.172389593 +0200
+++ gcc/cp/decl.cc	2024-04-30 19:01:32.316543498 +0200
@@ -2410,6 +2410,10 @@ duplicate_decls (tree newdecl, tree oldd
 			"previous declaration of %qD", olddecl);
 	    }
 	  DECL_DELETED_FN (newdecl) |= DECL_DELETED_FN (olddecl);
+	  if (DECL_DELETED_FN (olddecl)
+	      && DECL_INITIAL (olddecl)
+	      && TREE_CODE (DECL_INITIAL (olddecl)) == STRING_CST)
+	    DECL_INITIAL (newdecl) = DECL_INITIAL (olddecl);
 	}
     }
 
@@ -8587,17 +8591,20 @@ cp_finish_decl (tree decl, tree init, bo
   if (init && TREE_CODE (decl) == FUNCTION_DECL)
     {
       tree clone;
-      if (init == ridpointers[(int)RID_DELETE])
+      if (init == ridpointers[(int)RID_DELETE]
+	  || (TREE_CODE (init) == STRING_CST
+	      && TREE_TYPE (init) == ridpointers[(int)RID_DELETE]))
 	{
 	  /* FIXME check this is 1st decl.  */
 	  DECL_DELETED_FN (decl) = 1;
 	  DECL_DECLARED_INLINE_P (decl) = 1;
-	  DECL_INITIAL (decl) = error_mark_node;
+	  DECL_INITIAL (decl)
+	    = TREE_CODE (init) == STRING_CST ? init : error_mark_node;
 	  FOR_EACH_CLONE (clone, decl)
 	    {
 	      DECL_DELETED_FN (clone) = 1;
 	      DECL_DECLARED_INLINE_P (clone) = 1;
-	      DECL_INITIAL (clone) = error_mark_node;
+	      DECL_INITIAL (clone) = DECL_INITIAL (decl);
 	    }
 	  init = NULL_TREE;
 	}
--- gcc/cp/decl2.cc.jj	2024-04-25 20:33:30.770858926 +0200
+++ gcc/cp/decl2.cc	2024-04-30 18:49:37.555956481 +0200
@@ -50,6 +50,7 @@ along with GCC; see the file COPYING3.
 #include "asan.h"
 #include "optabs-query.h"
 #include "omp-general.h"
+#include "escaped_string.h"
 
 /* Id for dumping the raw trees.  */
 int raw_dump_id;
@@ -1042,7 +1043,10 @@ grokfield (const cp_declarator *declarat
     init = NULL_TREE;
 
   int initialized;
-  if (init == ridpointers[(int)RID_DELETE])
+  if (init == ridpointers[(int)RID_DELETE]
+      || (init
+	  && TREE_CODE (init) == STRING_CST
+	  && TREE_TYPE (init) == ridpointers[(int)RID_DELETE]))
     initialized = SD_DELETED;
   else if (init == ridpointers[(int)RID_DEFAULT])
     initialized = SD_DEFAULTED;
@@ -1127,10 +1131,14 @@ grokfield (const cp_declarator *declarat
     {
       if (TREE_CODE (value) == FUNCTION_DECL)
 	{
-	  if (init == ridpointers[(int)RID_DELETE])
+	  if (init == ridpointers[(int)RID_DELETE]
+	      || (TREE_CODE (init) == STRING_CST
+		  && TREE_TYPE (init) == ridpointers[(int)RID_DELETE]))
 	    {
 	      DECL_DELETED_FN (value) = 1;
 	      DECL_DECLARED_INLINE_P (value) = 1;
+	      if (TREE_CODE (init) == STRING_CST)
+		DECL_INITIAL (value) = init;
 	    }
 	  else if (init == ridpointers[(int)RID_DEFAULT])
 	    {
@@ -5884,7 +5892,16 @@ mark_used (tree decl, tsubst_flags_t com
 	    sorry ("converting lambda that uses %<...%> to function pointer");
 	  else if (complain & tf_error)
 	    {
-	      error ("use of deleted function %qD", decl);
+	      if (DECL_INITIAL (decl)
+		  && TREE_CODE (DECL_INITIAL (decl)) == STRING_CST)
+		{
+		  escaped_string msg;
+		  msg.escape (TREE_STRING_POINTER (DECL_INITIAL (decl)));
+		  error ("use of deleted function %qD: %s",
+			 decl, (const char *) msg);
+		}
+	      else
+		error ("use of deleted function %qD", decl);
 	      if (!maybe_explain_implicit_delete (decl))
 		inform (DECL_SOURCE_LOCATION (decl), "declared here");
 	    }
--- gcc/testsuite/g++.dg/cpp26/feat-cxx26.C.jj	2024-04-30 08:57:07.401038450 +0200
+++ gcc/testsuite/g++.dg/cpp26/feat-cxx26.C	2024-04-30 19:17:46.105740201 +0200
@@ -609,3 +609,9 @@
 #elif __cpp_placeholder_variables != 202306
 #  error "__cpp_placeholder_variables != 202306"
 #endif
+
+#ifndef __cpp_deleted_function
+#  error "__cpp_deleted_function"
+#elif __cpp_deleted_function != 202403
+#  error "__cpp_deleted_function != 202403"
+#endif
--- gcc/testsuite/g++.dg/cpp26/delete-reason1.C.jj	2024-04-30 19:18:05.223488994 +0200
+++ gcc/testsuite/g++.dg/cpp26/delete-reason1.C	2024-04-30 19:33:30.813363904 +0200
@@ -0,0 +1,41 @@
+// P2573R2 = delete("should have a reason");
+// { dg-do compile { target c++11 } }
+// { dg-options "" }
+
+void foo () = delete ("reason");		// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-message "declared here" "" { target *-*-* } .-1 }
+struct S {
+  void bar () = delete ("another reason");	// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+};						// { dg-message "declared here" "" { target *-*-* } .-1 }
+int baz (int) = delete ("yet another reason");	// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+int baz (int);					// { dg-message "declared here" }
+template <typename T>
+void qux (T) = delete ("some other reason");	// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-message "declared here" "" { target *-*-* } .-1 }
+template <typename T>
+struct U {
+  U () = delete ("my reasons");			// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+  U (int);					// { dg-message "declared here" "" { target *-*-* } .-1 }
+  ~U () = delete ("your reasons");		// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+};						// { dg-message "declared here" "" { target *-*-* } .-1 }
+template <>
+void qux (long long) = delete;			// { dg-message "declared here" }
+template <typename T>
+void corge (T) = delete;			// { dg-message "declared here" }
+template <>
+void corge (double) = delete ("their reasons");	// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-message "declared here" "" { target *-*-* } .-1 }
+
+void
+test (U<int> &x)
+{
+  foo ();					// { dg-error "use of deleted function 'void foo\\\(\\\)': reason" }
+  S{}.bar ();					// { dg-error "use of deleted function 'void S::bar\\\(\\\)': another reason" }
+  baz (0);					// { dg-error "use of deleted function 'int baz\\\(int\\\)': yet another reason" }
+  qux (0L);					// { dg-error "use of deleted function 'void qux\\\(T\\\) \\\[with T = long int\\\]': some other reason" }
+  qux (0LL);					// { dg-error "use of deleted function 'void qux\\\(T\\\) \\\[with T = long long int\\\]'" }
+  U<long> u;					// { dg-error "use of deleted function 'U<T>::U\\\(\\\) \\\[with T = long int\\\]': my reasons" }
+						// { dg-error "use of deleted function 'U<T>::~U\\\(\\\) \\\[with T = long int\\\]': your reasons" "" { target *-*-* } .-1 }
+  corge (0);					// { dg-error "use of deleted function 'void corge\\\(T\\\) \\\[with T = int\\\]'" }
+  corge (0.0);					// { dg-error "use of deleted function 'void corge\\\(T\\\) \\\[with T = double\\\]': their reasons" }
+}
--- gcc/testsuite/g++.dg/cpp26/delete-reason2.C.jj	2024-04-30 19:34:02.853944821 +0200
+++ gcc/testsuite/g++.dg/cpp26/delete-reason2.C	2024-04-30 19:40:31.070867037 +0200
@@ -0,0 +1,20 @@
+// P2573R2 = delete("should have a reason");
+// { dg-do compile { target c++11 } }
+// { dg-options "" }
+
+void foo () = delete (;				// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "expected string-literal before ';' token" "" { target *-*-* } .-1 }
+						// { dg-error "expected '\\\)' before ';' token" "" { target *-*-* } .-2 }
+void bar () = delete ();			// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "expected string-literal before '\\\)' token" "" { target *-*-* } .-1 }
+void baz () = delete (0);			// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "expected string-literal before numeric constant" "" { target *-*-* } .-1 }
+						// { dg-error "expected '\\\)' before numeric constant" "" { target *-*-* } .-2 }
+						// { dg-error "expected ',' or ';' before numeric constant" "" { target *-*-* } .-3 }
+void qux () = delete (L"");			// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "a wide string is invalid in this context before '\\\)' token" "" { target *-*-* } .-1 }
+void corge () = delete (u8"");			// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "a wide string is invalid in this context before '\\\)' token" "" { target *-*-* } .-1 }
+void garply () = delete ("something" + 0);	// { dg-warning "'delete' reason only available with" "" { target c++23_down } }
+						// { dg-error "expected '\\\)' before '\\\+' token" "" { target *-*-* } .-1 }
+						// { dg-error "expected ',' or ';' before '\\\+' token" "" { target *-*-* } .-2 }
--- gcc/testsuite/g++.dg/parse/error65.C.jj	2023-10-18 12:37:14.462340550 +0200
+++ gcc/testsuite/g++.dg/parse/error65.C	2024-05-01 08:25:10.215013182 +0200
@@ -1,8 +1,7 @@
 // PR c++/111840
 // { dg-do compile { target c++11 } }
 
-// NB: =delete("reason") may be allowed via P2573.
-int f1() = delete("should have a reason"); // { dg-error "expected" }
+int f1() = delete("should have a reason"); // { dg-error "'delete' reason only available with" "" { target c++23_down } }
 int f2() = delete[""]; // { dg-error "expected" }
 int f3() = delete{""}; // { dg-error "expected" }
 int f4() = delete""; // { dg-error "expected" }
