Generated by SassMeister.com.

SassMeister-input.scss

// ----
// libsass (v3.2.5)
// ----

div {
  @each $lang in (en-us, es-la, pt-br) {
    html[lang="#{$lang}"] & {
      background-image: url(http://url.com/#{$lang}/image.png); 
    }
  }
}

SassMeister-output.css

html[lang="en-us"] div {
  background-image: url(http://url.com/en-us/image.png);
}

html[lang="es-la"] div {
  background-image: url(http://url.com/es-la/image.png);
}

html[lang="pt-br"] div {
  background-image: url(http://url.com/pt-br/image.png);
}