Step 1: Use the condition for collinearity of vectors.
For two vectors to be collinear, one must be a scalar multiple of the other. That is, for vectors \(\mathbf{A}\) and \(\mathbf{B}\), we have:
\[
\mathbf{A} = \lambda \mathbf{B}
\]
Step 2: Set up the equation.
The given vectors are:
\[
\mathbf{A} = 4\hat{i} + \ell \hat{j} - 6 \hat{k}, \quad \mathbf{B} = -6 \hat{i} + 12 \hat{j} + 9 \hat{k}
\]
Equating \(\mathbf{A}\) and \(\lambda \mathbf{B}\), we get the system of equations:
\[
4 = \lambda(-6), \quad \ell = \lambda(12), \quad -6 = \lambda(9)
\]
Step 3: Solve for \(\ell\).
From the third equation:
\[
\lambda = \frac{-6}{9} = -\frac{2}{3}
\]
Substitute \(\lambda = -\frac{2}{3}\) into the second equation:
\[
\ell = \left(-\frac{2}{3}\right) \times 12 = -8
\]
Thus, the value of \(\ell\) is:
\[
\boxed{-8}
\]