Well you would have erase your macs SSD and then restore Sierra from the backup you
made prior to upgrading to Big Sur.
To erase your SSD you need to boot to your Recovery HD open Disk Utility
click View in the menubar and select Show All Devices.
Highlight the Disk not any of the indented Volumes and click Erase.
Give the Disk a name
Format: Mac OS Extended (Journaled)
Scheme: GUID Partition Map
Click Erase.
When done quite Disk Utility
Click on Restore from Time Machine.
Select the backup you made before upgrading to Big Sur and press Restore.