TODO: try own
What kind of machine are you compiling program/executable itself on? That should be your –build.
What kind of machine do you intend to run program/executable on while you debug your ARM programs? That should be your –host.
Will you run program/executable on the same machine as the program being debugged?
Then your –host and –target should be the same. If you’re going to run program/executable on a different kind of machine (and debug over the network, or over a serial line), then your –host and –target should be different.