An old G3 Mac or iBook with Mac OS 10.4 should be sufficient to run Lazarus (however not too fast).
I don't think that this is a good idea. ap3000 asked for a computer to write Mac software, and yes, your answer indeed fulfulls that, but I think that ap3000 will want to write Mac software which other people can use, not just any Mac software.
PowerPC is a dead platform for Mac development. Rosetta was removed from the latest Mac OS X, so I would strongly recommend anyone that wants to program for Macs to buy an x86 Intel based Mac, not a PowerPC Mac.
So my answer would be: Buy whatever you want, but make sure it has a x86 Intel processor. And also make sure it has at least Mac OS X 10.4 installed, because that's the minimum requirement for Carbon-based Lazarus.
If you want to do iPhone development too, then I'd even buy something newer, because Apple does not keep a very long backwards compatibility.