To collect software bugs found by users, development teams often set up bug trackers using systems such as Bugzilla. Developers would then fix some of the bugs and commit corresponding code changes into version control systems such as svn or git. Unfortunately, the links between bug reports and code changes are missing for many software projects as the bug tracking and version control systems are often maintained separately. Yet, linking bug reports to fix commits is important as it could shed light into the nature of bug fixing processes and expose patterns in software management. Bug linking solutions, such as ReLink, have been proposed. The demonstration of their effectiveness however faces a number of issues, including a reliability issue with their ground truth datasets as well as the extent of their measurements. We propose in this study a benchmark for evaluating bug linking solutions. This benchmark includes a dataset of about 12,000 bug links from 10 programs. These true links between bug reports and their fixes have been provided during bug fixing processes. We designed a number of research questions, to assess both quantitatively and qualitatively the effectiveness of a bug linking tool. Finally, we apply this benchmark on ReLink to report the strengths and limitations of this bug linking tool.