From 6485d5e3ffc08ce9ad071eee28a08110ae7f93fd Mon Sep 17 00:00:00 2001
From: rjl493456442 <garyrong0905@gmail.com>
Date: Fri, 22 Nov 2024 16:55:43 +0800
Subject: [PATCH] core, triedb: remove destruct flag in state snapshot (#30752)
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

This pull request removes the destruct flag from the state snapshot to
simplify the code.

Previously, this flag indicated that an account was removed during a
state transition, making all associated storage slots inaccessible.
Because storage deletion can involve a large number of slots, the actual
deletion is deferred until the end of the process, where it is handled
in batches.

With the deprecation of self-destruct in the Cancun fork, storage
deletions are no longer expected. Historically, the largest storage
deletion event in Ethereum was around 15 megabytes—manageable in memory.

In this pull request, the single destruct flag is replaced by a set of
deletion markers for individual storage slots. Each deleted storage slot
will now appear in the Storage set with a nil value.

This change will simplify a lot logics, such as storage accessing,
storage flushing, storage iteration and so on.
---
 core/state/snapshot/conversion.go      |  10 --
 core/state/snapshot/difflayer.go       | 117 +++++------------------
 core/state/snapshot/difflayer_test.go  | 123 +++++++++---------------
 core/state/snapshot/disklayer.go       |   4 +-
 core/state/snapshot/disklayer_test.go  |  86 ++++++++++-------
 core/state/snapshot/generate_test.go   |   2 +-
 core/state/snapshot/iterator.go        |  17 ++--
 core/state/snapshot/iterator_binary.go |  33 +------
 core/state/snapshot/iterator_fast.go   |  10 +-
 core/state/snapshot/iterator_test.go   | 126 ++++++++++++-------------
 core/state/snapshot/journal.go         |  37 +++-----
 core/state/snapshot/snapshot.go        |  61 +++++-------
 core/state/snapshot/snapshot_test.go   |  30 +++---
 core/state/snapshot/utils.go           |  12 +--
 core/state/statedb.go                  |  69 ++++++++------
 core/state/statedb_fuzz_test.go        | 105 ++++++++++++++-------
 core/state/statedb_test.go             |   4 +-
 core/state/stateupdate.go              |  50 ++++++----
 triedb/states.go                       |   2 -
 19 files changed, 384 insertions(+), 514 deletions(-)

diff --git a/core/state/snapshot/conversion.go b/core/state/snapshot/conversion.go
index 8a0fd1989a..4b0774f2ae 100644
--- a/core/state/snapshot/conversion.go
+++ b/core/state/snapshot/conversion.go
@@ -50,16 +50,6 @@ type (
 	leafCallbackFn func(db ethdb.KeyValueWriter, accountHash, codeHash common.Hash, stat *generateStats) (common.Hash, error)
 )
 
-// GenerateAccountTrieRoot takes an account iterator and reproduces the root hash.
-func GenerateAccountTrieRoot(it AccountIterator) (common.Hash, error) {
-	return generateTrieRoot(nil, "", it, common.Hash{}, stackTrieGenerate, nil, newGenerateStats(), true)
-}
-
-// GenerateStorageTrieRoot takes a storage iterator and reproduces the root hash.
-func GenerateStorageTrieRoot(account common.Hash, it StorageIterator) (common.Hash, error) {
-	return generateTrieRoot(nil, "", it, account, stackTrieGenerate, nil, newGenerateStats(), true)
-}
-
 // GenerateTrie takes the whole snapshot tree as the input, traverses all the
 // accounts as well as the corresponding storages and regenerate the whole state
 // (account trie + all storage tries).
diff --git a/core/state/snapshot/difflayer.go b/core/state/snapshot/difflayer.go
index 779c1ea98c..dce4f79a11 100644
--- a/core/state/snapshot/difflayer.go
+++ b/core/state/snapshot/difflayer.go
@@ -30,6 +30,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/rlp"
 	bloomfilter "github.com/holiman/bloomfilter/v2"
+	"golang.org/x/exp/maps"
 )
 
 var (
@@ -73,23 +74,14 @@ var (
 	// bloom key for an account/slot. This is randomized at init(), so that the
 	// global population of nodes do not all display the exact same behaviour with
 	// regards to bloom content
-	bloomDestructHasherOffset = 0
-	bloomAccountHasherOffset  = 0
-	bloomStorageHasherOffset  = 0
+	bloomAccountHasherOffset = 0
+	bloomStorageHasherOffset = 0
 )
 
 func init() {
 	// Init the bloom offsets in the range [0:24] (requires 8 bytes)
-	bloomDestructHasherOffset = rand.Intn(25)
 	bloomAccountHasherOffset = rand.Intn(25)
 	bloomStorageHasherOffset = rand.Intn(25)
-
-	// The destruct and account blooms must be different, as the storage slots
-	// will check for destruction too for every bloom miss. It should not collide
-	// with modified accounts.
-	for bloomAccountHasherOffset == bloomDestructHasherOffset {
-		bloomAccountHasherOffset = rand.Intn(25)
-	}
 }
 
 // diffLayer represents a collection of modifications made to a state snapshot
@@ -106,29 +98,16 @@ type diffLayer struct {
 	root  common.Hash // Root hash to which this snapshot diff belongs to
 	stale atomic.Bool // Signals that the layer became stale (state progressed)
 
-	// destructSet is a very special helper marker. If an account is marked as
-	// deleted, then it's recorded in this set. However it's allowed that an account
-	// is included here but still available in other sets(e.g. storageData). The
-	// reason is the diff layer includes all the changes in a *block*. It can
-	// happen that in the tx_1, account A is self-destructed while in the tx_2
-	// it's recreated. But we still need this marker to indicate the "old" A is
-	// deleted, all data in other set belongs to the "new" A.
-	destructSet map[common.Hash]struct{}               // Keyed markers for deleted (and potentially) recreated accounts
-	accountList []common.Hash                          // List of account for iteration. If it exists, it's sorted, otherwise it's nil
 	accountData map[common.Hash][]byte                 // Keyed accounts for direct retrieval (nil means deleted)
-	storageList map[common.Hash][]common.Hash          // List of storage slots for iterated retrievals, one per account. Any existing lists are sorted if non-nil
 	storageData map[common.Hash]map[common.Hash][]byte // Keyed storage slots for direct retrieval. one per account (nil means deleted)
+	accountList []common.Hash                          // List of account for iteration. If it exists, it's sorted, otherwise it's nil
+	storageList map[common.Hash][]common.Hash          // List of storage slots for iterated retrievals, one per account. Any existing lists are sorted if non-nil
 
 	diffed *bloomfilter.Filter // Bloom filter tracking all the diffed items up to the disk layer
 
 	lock sync.RWMutex
 }
 
-// destructBloomHash is used to convert a destruct event into a 64 bit mini hash.
-func destructBloomHash(h common.Hash) uint64 {
-	return binary.BigEndian.Uint64(h[bloomDestructHasherOffset : bloomDestructHasherOffset+8])
-}
-
 // accountBloomHash is used to convert an account hash into a 64 bit mini hash.
 func accountBloomHash(h common.Hash) uint64 {
 	return binary.BigEndian.Uint64(h[bloomAccountHasherOffset : bloomAccountHasherOffset+8])
@@ -142,12 +121,11 @@ func storageBloomHash(h0, h1 common.Hash) uint64 {
 
 // newDiffLayer creates a new diff on top of an existing snapshot, whether that's a low
 // level persistent database or a hierarchical diff already.
-func newDiffLayer(parent snapshot, root common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
+func newDiffLayer(parent snapshot, root common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
 	// Create the new layer with some pre-allocated data segments
 	dl := &diffLayer{
 		parent:      parent,
 		root:        root,
-		destructSet: destructs,
 		accountData: accounts,
 		storageData: storage,
 		storageList: make(map[common.Hash][]common.Hash),
@@ -161,10 +139,7 @@ func newDiffLayer(parent snapshot, root common.Hash, destructs map[common.Hash]s
 		panic("unknown parent type")
 	}
 	// Sanity check that accounts or storage slots are never nil
-	for accountHash, blob := range accounts {
-		if blob == nil {
-			panic(fmt.Sprintf("account %#x nil", accountHash))
-		}
+	for _, blob := range accounts {
 		// Determine memory size and track the dirty writes
 		dl.memory += uint64(common.HashLength + len(blob))
 		snapshotDirtyAccountWriteMeter.Mark(int64(len(blob)))
@@ -179,7 +154,6 @@ func newDiffLayer(parent snapshot, root common.Hash, destructs map[common.Hash]s
 			snapshotDirtyStorageWriteMeter.Mark(int64(len(data)))
 		}
 	}
-	dl.memory += uint64(len(destructs) * common.HashLength)
 	return dl
 }
 
@@ -204,10 +178,6 @@ func (dl *diffLayer) rebloom(origin *diskLayer) {
 	} else {
 		dl.diffed, _ = bloomfilter.New(uint64(bloomSize), uint64(bloomFuncs))
 	}
-	// Iterate over all the accounts and storage slots and index them
-	for hash := range dl.destructSet {
-		dl.diffed.AddHash(destructBloomHash(hash))
-	}
 	for hash := range dl.accountData {
 		dl.diffed.AddHash(accountBloomHash(hash))
 	}
@@ -274,11 +244,8 @@ func (dl *diffLayer) AccountRLP(hash common.Hash) ([]byte, error) {
 	}
 	// Check the bloom filter first whether there's even a point in reaching into
 	// all the maps in all the layers below
-	hit := dl.diffed.ContainsHash(accountBloomHash(hash))
-	if !hit {
-		hit = dl.diffed.ContainsHash(destructBloomHash(hash))
-	}
 	var origin *diskLayer
+	hit := dl.diffed.ContainsHash(accountBloomHash(hash))
 	if !hit {
 		origin = dl.origin // extract origin while holding the lock
 	}
@@ -310,18 +277,14 @@ func (dl *diffLayer) accountRLP(hash common.Hash, depth int) ([]byte, error) {
 	if data, ok := dl.accountData[hash]; ok {
 		snapshotDirtyAccountHitMeter.Mark(1)
 		snapshotDirtyAccountHitDepthHist.Update(int64(depth))
-		snapshotDirtyAccountReadMeter.Mark(int64(len(data)))
+		if n := len(data); n > 0 {
+			snapshotDirtyAccountReadMeter.Mark(int64(n))
+		} else {
+			snapshotDirtyAccountInexMeter.Mark(1)
+		}
 		snapshotBloomAccountTrueHitMeter.Mark(1)
 		return data, nil
 	}
-	// If the account is known locally, but deleted, return it
-	if _, ok := dl.destructSet[hash]; ok {
-		snapshotDirtyAccountHitMeter.Mark(1)
-		snapshotDirtyAccountHitDepthHist.Update(int64(depth))
-		snapshotDirtyAccountInexMeter.Mark(1)
-		snapshotBloomAccountTrueHitMeter.Mark(1)
-		return nil, nil
-	}
 	// Account unknown to this diff, resolve from parent
 	if diff, ok := dl.parent.(*diffLayer); ok {
 		return diff.accountRLP(hash, depth+1)
@@ -345,11 +308,8 @@ func (dl *diffLayer) Storage(accountHash, storageHash common.Hash) ([]byte, erro
 		dl.lock.RUnlock()
 		return nil, ErrSnapshotStale
 	}
-	hit := dl.diffed.ContainsHash(storageBloomHash(accountHash, storageHash))
-	if !hit {
-		hit = dl.diffed.ContainsHash(destructBloomHash(accountHash))
-	}
 	var origin *diskLayer
+	hit := dl.diffed.ContainsHash(storageBloomHash(accountHash, storageHash))
 	if !hit {
 		origin = dl.origin // extract origin while holding the lock
 	}
@@ -391,14 +351,6 @@ func (dl *diffLayer) storage(accountHash, storageHash common.Hash, depth int) ([
 			return data, nil
 		}
 	}
-	// If the account is known locally, but deleted, return an empty slot
-	if _, ok := dl.destructSet[accountHash]; ok {
-		snapshotDirtyStorageHitMeter.Mark(1)
-		snapshotDirtyStorageHitDepthHist.Update(int64(depth))
-		snapshotDirtyStorageInexMeter.Mark(1)
-		snapshotBloomStorageTrueHitMeter.Mark(1)
-		return nil, nil
-	}
 	// Storage slot unknown to this diff, resolve from parent
 	if diff, ok := dl.parent.(*diffLayer); ok {
 		return diff.storage(accountHash, storageHash, depth+1)
@@ -410,8 +362,8 @@ func (dl *diffLayer) storage(accountHash, storageHash common.Hash, depth int) ([
 
 // Update creates a new layer on top of the existing snapshot diff tree with
 // the specified data items.
-func (dl *diffLayer) Update(blockRoot common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
-	return newDiffLayer(dl, blockRoot, destructs, accounts, storage)
+func (dl *diffLayer) Update(blockRoot common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
+	return newDiffLayer(dl, blockRoot, accounts, storage)
 }
 
 // flatten pushes all data from this point downwards, flattening everything into
@@ -436,12 +388,6 @@ func (dl *diffLayer) flatten() snapshot {
 	if parent.stale.Swap(true) {
 		panic("parent diff layer is stale") // we've flattened into the same parent from two children, boo
 	}
-	// Overwrite all the updated accounts blindly, merge the sorted list
-	for hash := range dl.destructSet {
-		parent.destructSet[hash] = struct{}{}
-		delete(parent.accountData, hash)
-		delete(parent.storageData, hash)
-	}
 	for hash, data := range dl.accountData {
 		parent.accountData[hash] = data
 	}
@@ -453,17 +399,13 @@ func (dl *diffLayer) flatten() snapshot {
 			continue
 		}
 		// Storage exists in both parent and child, merge the slots
-		comboData := parent.storageData[accountHash]
-		for storageHash, data := range storage {
-			comboData[storageHash] = data
-		}
+		maps.Copy(parent.storageData[accountHash], storage)
 	}
 	// Return the combo parent
 	return &diffLayer{
 		parent:      parent.parent,
 		origin:      parent.origin,
 		root:        dl.root,
-		destructSet: parent.destructSet,
 		accountData: parent.accountData,
 		storageData: parent.storageData,
 		storageList: make(map[common.Hash][]common.Hash),
@@ -489,15 +431,7 @@ func (dl *diffLayer) AccountList() []common.Hash {
 	dl.lock.Lock()
 	defer dl.lock.Unlock()
 
-	dl.accountList = make([]common.Hash, 0, len(dl.destructSet)+len(dl.accountData))
-	for hash := range dl.accountData {
-		dl.accountList = append(dl.accountList, hash)
-	}
-	for hash := range dl.destructSet {
-		if _, ok := dl.accountData[hash]; !ok {
-			dl.accountList = append(dl.accountList, hash)
-		}
-	}
+	dl.accountList = maps.Keys(dl.accountData)
 	slices.SortFunc(dl.accountList, common.Hash.Cmp)
 	dl.memory += uint64(len(dl.accountList) * common.HashLength)
 	return dl.accountList
@@ -512,18 +446,17 @@ func (dl *diffLayer) AccountList() []common.Hash {
 // not empty but the flag is true.
 //
 // Note, the returned slice is not a copy, so do not modify it.
-func (dl *diffLayer) StorageList(accountHash common.Hash) ([]common.Hash, bool) {
+func (dl *diffLayer) StorageList(accountHash common.Hash) []common.Hash {
 	dl.lock.RLock()
-	_, destructed := dl.destructSet[accountHash]
 	if _, ok := dl.storageData[accountHash]; !ok {
 		// Account not tracked by this layer
 		dl.lock.RUnlock()
-		return nil, destructed
+		return nil
 	}
 	// If an old list already exists, return it
 	if list, exist := dl.storageList[accountHash]; exist {
 		dl.lock.RUnlock()
-		return list, destructed // the cached list can't be nil
+		return list // the cached list can't be nil
 	}
 	dl.lock.RUnlock()
 
@@ -531,13 +464,9 @@ func (dl *diffLayer) StorageList(accountHash common.Hash) ([]common.Hash, bool)
 	dl.lock.Lock()
 	defer dl.lock.Unlock()
 
-	storageMap := dl.storageData[accountHash]
-	storageList := make([]common.Hash, 0, len(storageMap))
-	for k := range storageMap {
-		storageList = append(storageList, k)
-	}
+	storageList := maps.Keys(dl.storageData[accountHash])
 	slices.SortFunc(storageList, common.Hash.Cmp)
 	dl.storageList[accountHash] = storageList
 	dl.memory += uint64(len(dl.storageList)*common.HashLength + common.HashLength)
-	return storageList, destructed
+	return storageList
 }
diff --git a/core/state/snapshot/difflayer_test.go b/core/state/snapshot/difflayer_test.go
index 674a031b16..b212098e75 100644
--- a/core/state/snapshot/difflayer_test.go
+++ b/core/state/snapshot/difflayer_test.go
@@ -28,14 +28,6 @@ import (
 	"github.com/ethereum/go-ethereum/ethdb/memorydb"
 )
 
-func copyDestructs(destructs map[common.Hash]struct{}) map[common.Hash]struct{} {
-	copy := make(map[common.Hash]struct{})
-	for hash := range destructs {
-		copy[hash] = struct{}{}
-	}
-	return copy
-}
-
 func copyAccounts(accounts map[common.Hash][]byte) map[common.Hash][]byte {
 	copy := make(map[common.Hash][]byte)
 	for hash, blob := range accounts {
@@ -58,9 +50,8 @@ func copyStorage(storage map[common.Hash]map[common.Hash][]byte) map[common.Hash
 // TestMergeBasics tests some simple merges
 func TestMergeBasics(t *testing.T) {
 	var (
-		destructs = make(map[common.Hash]struct{})
-		accounts  = make(map[common.Hash][]byte)
-		storage   = make(map[common.Hash]map[common.Hash][]byte)
+		accounts = make(map[common.Hash][]byte)
+		storage  = make(map[common.Hash]map[common.Hash][]byte)
 	)
 	// Fill up a parent
 	for i := 0; i < 100; i++ {
@@ -69,7 +60,7 @@ func TestMergeBasics(t *testing.T) {
 
 		accounts[h] = data
 		if rand.Intn(4) == 0 {
-			destructs[h] = struct{}{}
+			accounts[h] = nil
 		}
 		if rand.Intn(2) == 0 {
 			accStorage := make(map[common.Hash][]byte)
@@ -80,11 +71,12 @@ func TestMergeBasics(t *testing.T) {
 		}
 	}
 	// Add some (identical) layers on top
-	parent := newDiffLayer(emptyLayer(), common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
-	child := newDiffLayer(parent, common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
-	child = newDiffLayer(child, common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
-	child = newDiffLayer(child, common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
-	child = newDiffLayer(child, common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
+	parent := newDiffLayer(emptyLayer(), common.Hash{}, copyAccounts(accounts), copyStorage(storage))
+	child := newDiffLayer(parent, common.Hash{}, copyAccounts(accounts), copyStorage(storage))
+	child = newDiffLayer(child, common.Hash{}, copyAccounts(accounts), copyStorage(storage))
+	child = newDiffLayer(child, common.Hash{}, copyAccounts(accounts), copyStorage(storage))
+	child = newDiffLayer(child, common.Hash{}, copyAccounts(accounts), copyStorage(storage))
+
 	// And flatten
 	merged := (child.flatten()).(*diffLayer)
 
@@ -99,18 +91,13 @@ func TestMergeBasics(t *testing.T) {
 			t.Errorf("accountList [2] wrong: have %v, want %v", have, want)
 		}
 	}
-	{ // Check account drops
-		if have, want := len(merged.destructSet), len(destructs); have != want {
-			t.Errorf("accountDrop wrong: have %v, want %v", have, want)
-		}
-	}
 	{ // Check storage lists
 		i := 0
 		for aHash, sMap := range storage {
 			if have, want := len(merged.storageList), i; have != want {
 				t.Errorf("[1] storageList wrong: have %v, want %v", have, want)
 			}
-			list, _ := merged.StorageList(aHash)
+			list := merged.StorageList(aHash)
 			if have, want := len(list), len(sMap); have != want {
 				t.Errorf("[2] StorageList() wrong: have %v, want %v", have, want)
 			}
@@ -124,41 +111,32 @@ func TestMergeBasics(t *testing.T) {
 
 // TestMergeDelete tests some deletion
 func TestMergeDelete(t *testing.T) {
-	var (
-		storage = make(map[common.Hash]map[common.Hash][]byte)
-	)
+	storage := make(map[common.Hash]map[common.Hash][]byte)
+
 	// Fill up a parent
 	h1 := common.HexToHash("0x01")
 	h2 := common.HexToHash("0x02")
 
-	flipDrops := func() map[common.Hash]struct{} {
-		return map[common.Hash]struct{}{
-			h2: {},
-		}
-	}
-	flipAccs := func() map[common.Hash][]byte {
+	flip := func() map[common.Hash][]byte {
 		return map[common.Hash][]byte{
 			h1: randomAccount(),
+			h2: nil,
 		}
 	}
-	flopDrops := func() map[common.Hash]struct{} {
-		return map[common.Hash]struct{}{
-			h1: {},
-		}
-	}
-	flopAccs := func() map[common.Hash][]byte {
+	flop := func() map[common.Hash][]byte {
 		return map[common.Hash][]byte{
+			h1: nil,
 			h2: randomAccount(),
 		}
 	}
 	// Add some flipAccs-flopping layers on top
-	parent := newDiffLayer(emptyLayer(), common.Hash{}, flipDrops(), flipAccs(), storage)
-	child := parent.Update(common.Hash{}, flopDrops(), flopAccs(), storage)
-	child = child.Update(common.Hash{}, flipDrops(), flipAccs(), storage)
-	child = child.Update(common.Hash{}, flopDrops(), flopAccs(), storage)
-	child = child.Update(common.Hash{}, flipDrops(), flipAccs(), storage)
-	child = child.Update(common.Hash{}, flopDrops(), flopAccs(), storage)
-	child = child.Update(common.Hash{}, flipDrops(), flipAccs(), storage)
+	parent := newDiffLayer(emptyLayer(), common.Hash{}, flip(), storage)
+	child := parent.Update(common.Hash{}, flop(), storage)
+	child = child.Update(common.Hash{}, flip(), storage)
+	child = child.Update(common.Hash{}, flop(), storage)
+	child = child.Update(common.Hash{}, flip(), storage)
+	child = child.Update(common.Hash{}, flop(), storage)
+	child = child.Update(common.Hash{}, flip(), storage)
 
 	if data, _ := child.Account(h1); data == nil {
 		t.Errorf("last diff layer: expected %x account to be non-nil", h1)
@@ -166,12 +144,7 @@ func TestMergeDelete(t *testing.T) {
 	if data, _ := child.Account(h2); data != nil {
 		t.Errorf("last diff layer: expected %x account to be nil", h2)
 	}
-	if _, ok := child.destructSet[h1]; ok {
-		t.Errorf("last diff layer: expected %x drop to be missing", h1)
-	}
-	if _, ok := child.destructSet[h2]; !ok {
-		t.Errorf("last diff layer: expected %x drop to be present", h1)
-	}
+
 	// And flatten
 	merged := (child.flatten()).(*diffLayer)
 
@@ -181,12 +154,6 @@ func TestMergeDelete(t *testing.T) {
 	if data, _ := merged.Account(h2); data != nil {
 		t.Errorf("merged layer: expected %x account to be nil", h2)
 	}
-	if _, ok := merged.destructSet[h1]; !ok { // Note, drops stay alive until persisted to disk!
-		t.Errorf("merged diff layer: expected %x drop to be present", h1)
-	}
-	if _, ok := merged.destructSet[h2]; !ok { // Note, drops stay alive until persisted to disk!
-		t.Errorf("merged diff layer: expected %x drop to be present", h1)
-	}
 	// If we add more granular metering of memory, we can enable this again,
 	// but it's not implemented for now
 	//if have, want := merged.memory, child.memory; have != want {
@@ -206,22 +173,20 @@ func TestInsertAndMerge(t *testing.T) {
 	)
 	{
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
-		parent = newDiffLayer(emptyLayer(), common.Hash{}, destructs, accounts, storage)
+		parent = newDiffLayer(emptyLayer(), common.Hash{}, accounts, storage)
 	}
 	{
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
 		accounts[acc] = randomAccount()
 		storage[acc] = make(map[common.Hash][]byte)
 		storage[acc][slot] = []byte{0x01}
-		child = newDiffLayer(parent, common.Hash{}, destructs, accounts, storage)
+		child = newDiffLayer(parent, common.Hash{}, accounts, storage)
 	}
 	// And flatten
 	merged := (child.flatten()).(*diffLayer)
@@ -250,14 +215,13 @@ func BenchmarkSearch(b *testing.B) {
 	// First, we set up 128 diff layers, with 1K items each
 	fill := func(parent snapshot) *diffLayer {
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
 		for i := 0; i < 10000; i++ {
 			accounts[randomHash()] = randomAccount()
 		}
-		return newDiffLayer(parent, common.Hash{}, destructs, accounts, storage)
+		return newDiffLayer(parent, common.Hash{}, accounts, storage)
 	}
 	var layer snapshot
 	layer = emptyLayer()
@@ -286,9 +250,8 @@ func BenchmarkSearchSlot(b *testing.B) {
 	accountRLP := randomAccount()
 	fill := func(parent snapshot) *diffLayer {
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
 		accounts[accountKey] = accountRLP
 
@@ -299,7 +262,7 @@ func BenchmarkSearchSlot(b *testing.B) {
 			accStorage[randomHash()] = value
 			storage[accountKey] = accStorage
 		}
-		return newDiffLayer(parent, common.Hash{}, destructs, accounts, storage)
+		return newDiffLayer(parent, common.Hash{}, accounts, storage)
 	}
 	var layer snapshot
 	layer = emptyLayer()
@@ -320,9 +283,8 @@ func BenchmarkSearchSlot(b *testing.B) {
 func BenchmarkFlatten(b *testing.B) {
 	fill := func(parent snapshot) *diffLayer {
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
 		for i := 0; i < 100; i++ {
 			accountKey := randomHash()
@@ -336,7 +298,7 @@ func BenchmarkFlatten(b *testing.B) {
 			}
 			storage[accountKey] = accStorage
 		}
-		return newDiffLayer(parent, common.Hash{}, destructs, accounts, storage)
+		return newDiffLayer(parent, common.Hash{}, accounts, storage)
 	}
 	b.ResetTimer()
 	for i := 0; i < b.N; i++ {
@@ -369,9 +331,8 @@ func BenchmarkFlatten(b *testing.B) {
 func BenchmarkJournal(b *testing.B) {
 	fill := func(parent snapshot) *diffLayer {
 		var (
-			destructs = make(map[common.Hash]struct{})
-			accounts  = make(map[common.Hash][]byte)
-			storage   = make(map[common.Hash]map[common.Hash][]byte)
+			accounts = make(map[common.Hash][]byte)
+			storage  = make(map[common.Hash]map[common.Hash][]byte)
 		)
 		for i := 0; i < 200; i++ {
 			accountKey := randomHash()
@@ -385,7 +346,7 @@ func BenchmarkJournal(b *testing.B) {
 			}
 			storage[accountKey] = accStorage
 		}
-		return newDiffLayer(parent, common.Hash{}, destructs, accounts, storage)
+		return newDiffLayer(parent, common.Hash{}, accounts, storage)
 	}
 	layer := snapshot(emptyLayer())
 	for i := 1; i < 128; i++ {
diff --git a/core/state/snapshot/disklayer.go b/core/state/snapshot/disklayer.go
index 76928edf07..202e6c70ed 100644
--- a/core/state/snapshot/disklayer.go
+++ b/core/state/snapshot/disklayer.go
@@ -180,8 +180,8 @@ func (dl *diskLayer) Storage(accountHash, storageHash common.Hash) ([]byte, erro
 // Update creates a new layer on top of the existing snapshot diff tree with
 // the specified data items. Note, the maps are retained by the method to avoid
 // copying everything.
-func (dl *diskLayer) Update(blockHash common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
-	return newDiffLayer(dl, blockHash, destructs, accounts, storage)
+func (dl *diskLayer) Update(blockHash common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer {
+	return newDiffLayer(dl, blockHash, accounts, storage)
 }
 
 // stopGeneration aborts the state snapshot generation if it is currently running.
diff --git a/core/state/snapshot/disklayer_test.go b/core/state/snapshot/disklayer_test.go
index 168458c405..6d99a90d61 100644
--- a/core/state/snapshot/disklayer_test.go
+++ b/core/state/snapshot/disklayer_test.go
@@ -117,20 +117,22 @@ func TestDiskMerge(t *testing.T) {
 	base.Storage(conNukeCache, conNukeCacheSlot)
 
 	// Modify or delete some accounts, flatten everything onto disk
-	if err := snaps.Update(diffRoot, baseRoot, map[common.Hash]struct{}{
-		accDelNoCache:  {},
-		accDelCache:    {},
-		conNukeNoCache: {},
-		conNukeCache:   {},
-	}, map[common.Hash][]byte{
-		accModNoCache: reverse(accModNoCache[:]),
-		accModCache:   reverse(accModCache[:]),
-	}, map[common.Hash]map[common.Hash][]byte{
-		conModNoCache: {conModNoCacheSlot: reverse(conModNoCacheSlot[:])},
-		conModCache:   {conModCacheSlot: reverse(conModCacheSlot[:])},
-		conDelNoCache: {conDelNoCacheSlot: nil},
-		conDelCache:   {conDelCacheSlot: nil},
-	}); err != nil {
+	if err := snaps.Update(diffRoot, baseRoot,
+		map[common.Hash][]byte{
+			accDelNoCache:  nil,
+			accDelCache:    nil,
+			conNukeNoCache: nil,
+			conNukeCache:   nil,
+			accModNoCache:  reverse(accModNoCache[:]),
+			accModCache:    reverse(accModCache[:]),
+		}, map[common.Hash]map[common.Hash][]byte{
+			conNukeNoCache: {conNukeNoCacheSlot: nil},
+			conNukeCache:   {conNukeCacheSlot: nil},
+			conModNoCache:  {conModNoCacheSlot: reverse(conModNoCacheSlot[:])},
+			conModCache:    {conModCacheSlot: reverse(conModCacheSlot[:])},
+			conDelNoCache:  {conDelNoCacheSlot: nil},
+			conDelCache:    {conDelCacheSlot: nil},
+		}); err != nil {
 		t.Fatalf("failed to update snapshot tree: %v", err)
 	}
 	if err := snaps.Cap(diffRoot, 0); err != nil {
@@ -340,20 +342,27 @@ func TestDiskPartialMerge(t *testing.T) {
 		assertStorage(conNukeCache, conNukeCacheSlot, conNukeCacheSlot[:])
 
 		// Modify or delete some accounts, flatten everything onto disk
-		if err := snaps.Update(diffRoot, baseRoot, map[common.Hash]struct{}{
-			accDelNoCache:  {},
-			accDelCache:    {},
-			conNukeNoCache: {},
-			conNukeCache:   {},
-		}, map[common.Hash][]byte{
-			accModNoCache: reverse(accModNoCache[:]),
-			accModCache:   reverse(accModCache[:]),
-		}, map[common.Hash]map[common.Hash][]byte{
-			conModNoCache: {conModNoCacheSlot: reverse(conModNoCacheSlot[:])},
-			conModCache:   {conModCacheSlot: reverse(conModCacheSlot[:])},
-			conDelNoCache: {conDelNoCacheSlot: nil},
-			conDelCache:   {conDelCacheSlot: nil},
-		}); err != nil {
+		if err := snaps.Update(diffRoot, baseRoot,
+			map[common.Hash][]byte{
+				accDelNoCache:  nil,
+				accDelCache:    nil,
+				conNukeNoCache: nil,
+				conNukeCache:   nil,
+				accModNoCache:  reverse(accModNoCache[:]),
+				accModCache:    reverse(accModCache[:]),
+			},
+			map[common.Hash]map[common.Hash][]byte{
+				conNukeNoCache: {
+					conNukeNoCacheSlot: nil,
+				},
+				conNukeCache: {
+					conNukeCacheSlot: nil,
+				},
+				conModNoCache: {conModNoCacheSlot: reverse(conModNoCacheSlot[:])},
+				conModCache:   {conModCacheSlot: reverse(conModCacheSlot[:])},
+				conDelNoCache: {conDelNoCacheSlot: nil},
+				conDelCache:   {conDelCacheSlot: nil},
+			}); err != nil {
 			t.Fatalf("test %d: failed to update snapshot tree: %v", i, err)
 		}
 		if err := snaps.Cap(diffRoot, 0); err != nil {
@@ -462,9 +471,11 @@ func TestDiskGeneratorPersistence(t *testing.T) {
 		},
 	}
 	// Modify or delete some accounts, flatten everything onto disk
-	if err := snaps.Update(diffRoot, baseRoot, nil, map[common.Hash][]byte{
-		accTwo: accTwo[:],
-	}, nil); err != nil {
+	if err := snaps.Update(diffRoot, baseRoot,
+		map[common.Hash][]byte{
+			accTwo: accTwo[:],
+		}, nil,
+	); err != nil {
 		t.Fatalf("failed to update snapshot tree: %v", err)
 	}
 	if err := snaps.Cap(diffRoot, 0); err != nil {
@@ -480,11 +491,14 @@ func TestDiskGeneratorPersistence(t *testing.T) {
 	}
 	// Test scenario 2, the disk layer is fully generated
 	// Modify or delete some accounts, flatten everything onto disk
-	if err := snaps.Update(diffTwoRoot, diffRoot, nil, map[common.Hash][]byte{
-		accThree: accThree.Bytes(),
-	}, map[common.Hash]map[common.Hash][]byte{
-		accThree: {accThreeSlot: accThreeSlot.Bytes()},
-	}); err != nil {
+	if err := snaps.Update(diffTwoRoot, diffRoot,
+		map[common.Hash][]byte{
+			accThree: accThree.Bytes(),
+		},
+		map[common.Hash]map[common.Hash][]byte{
+			accThree: {accThreeSlot: accThreeSlot.Bytes()},
+		},
+	); err != nil {
 		t.Fatalf("failed to update snapshot tree: %v", err)
 	}
 	diskLayer := snaps.layers[snaps.diskRoot()].(*diskLayer)
diff --git a/core/state/snapshot/generate_test.go b/core/state/snapshot/generate_test.go
index 56abff348d..661610840a 100644
--- a/core/state/snapshot/generate_test.go
+++ b/core/state/snapshot/generate_test.go
@@ -134,7 +134,7 @@ func checkSnapRoot(t *testing.T, snap *diskLayer, trieRoot common.Hash) {
 
 	snapRoot, err := generateTrieRoot(nil, "", accIt, common.Hash{}, stackTrieGenerate,
 		func(db ethdb.KeyValueWriter, accountHash, codeHash common.Hash, stat *generateStats) (common.Hash, error) {
-			storageIt, _ := snap.StorageIterator(accountHash, common.Hash{})
+			storageIt := snap.StorageIterator(accountHash, common.Hash{})
 			defer storageIt.Release()
 
 			hash, err := generateTrieRoot(nil, "", storageIt, accountHash, stackTrieGenerate, nil, stat, false)
diff --git a/core/state/snapshot/iterator.go b/core/state/snapshot/iterator.go
index c1a196c7ff..cd9c225844 100644
--- a/core/state/snapshot/iterator.go
+++ b/core/state/snapshot/iterator.go
@@ -115,6 +115,7 @@ func (it *diffAccountIterator) Next() bool {
 	}
 	// Iterator seems to be still alive, retrieve and cache the live hash
 	it.curHash = it.keys[0]
+
 	// key cached, shift the iterator and notify the user of success
 	it.keys = it.keys[1:]
 	return true
@@ -135,7 +136,7 @@ func (it *diffAccountIterator) Hash() common.Hash {
 // This method may _fail_, if the underlying layer has been flattened between
 // the call to Next and Account. That type of error will set it.Err.
 // This method assumes that flattening does not delete elements from
-// the accountdata mapping (writing nil into it is fine though), and will panic
+// the accountData mapping (writing nil into it is fine though), and will panic
 // if elements have been deleted.
 //
 // Note the returned account is not a copy, please don't modify it.
@@ -143,10 +144,6 @@ func (it *diffAccountIterator) Account() []byte {
 	it.layer.lock.RLock()
 	blob, ok := it.layer.accountData[it.curHash]
 	if !ok {
-		if _, ok := it.layer.destructSet[it.curHash]; ok {
-			it.layer.lock.RUnlock()
-			return nil
-		}
 		panic(fmt.Sprintf("iterator referenced non-existent account: %x", it.curHash))
 	}
 	it.layer.lock.RUnlock()
@@ -247,11 +244,11 @@ type diffStorageIterator struct {
 // "destructed" returned. If it's true then it means the whole storage is
 // destructed in this layer(maybe recreated too), don't bother deeper layer
 // for storage retrieval.
-func (dl *diffLayer) StorageIterator(account common.Hash, seek common.Hash) (StorageIterator, bool) {
+func (dl *diffLayer) StorageIterator(account common.Hash, seek common.Hash) StorageIterator {
 	// Create the storage for this account even it's marked
 	// as destructed. The iterator is for the new one which
 	// just has the same address as the deleted one.
-	hashes, destructed := dl.StorageList(account)
+	hashes := dl.StorageList(account)
 	index := sort.Search(len(hashes), func(i int) bool {
 		return bytes.Compare(seek[:], hashes[i][:]) <= 0
 	})
@@ -260,7 +257,7 @@ func (dl *diffLayer) StorageIterator(account common.Hash, seek common.Hash) (Sto
 		layer:   dl,
 		account: account,
 		keys:    hashes[index:],
-	}, destructed
+	}
 }
 
 // Next steps the iterator forward one element, returning false if exhausted.
@@ -339,13 +336,13 @@ type diskStorageIterator struct {
 // If the whole storage is destructed, then all entries in the disk
 // layer are deleted already. So the "destructed" flag returned here
 // is always false.
-func (dl *diskLayer) StorageIterator(account common.Hash, seek common.Hash) (StorageIterator, bool) {
+func (dl *diskLayer) StorageIterator(account common.Hash, seek common.Hash) StorageIterator {
 	pos := common.TrimRightZeroes(seek[:])
 	return &diskStorageIterator{
 		layer:   dl,
 		account: account,
 		it:      dl.diskdb.NewIterator(append(rawdb.SnapshotStoragePrefix, account.Bytes()...), pos),
-	}, false
+	}
 }
 
 // Next steps the iterator forward one element, returning false if exhausted.
diff --git a/core/state/snapshot/iterator_binary.go b/core/state/snapshot/iterator_binary.go
index 523c7b9946..254c4b860f 100644
--- a/core/state/snapshot/iterator_binary.go
+++ b/core/state/snapshot/iterator_binary.go
@@ -67,44 +67,17 @@ func (dl *diffLayer) initBinaryAccountIterator(seek common.Hash) Iterator {
 func (dl *diffLayer) initBinaryStorageIterator(account, seek common.Hash) Iterator {
 	parent, ok := dl.parent.(*diffLayer)
 	if !ok {
-		// If the storage in this layer is already destructed, discard all
-		// deeper layers but still return a valid single-branch iterator.
-		a, destructed := dl.StorageIterator(account, seek)
-		if destructed {
-			l := &binaryIterator{
-				a:       a,
-				account: account,
-			}
-			l.aDone = !l.a.Next()
-			l.bDone = true
-			return l
-		}
-		// The parent is disk layer, don't need to take care "destructed"
-		// anymore.
-		b, _ := dl.Parent().StorageIterator(account, seek)
 		l := &binaryIterator{
-			a:       a,
-			b:       b,
+			a:       dl.StorageIterator(account, seek),
+			b:       dl.Parent().StorageIterator(account, seek),
 			account: account,
 		}
 		l.aDone = !l.a.Next()
 		l.bDone = !l.b.Next()
 		return l
 	}
-	// If the storage in this layer is already destructed, discard all
-	// deeper layers but still return a valid single-branch iterator.
-	a, destructed := dl.StorageIterator(account, seek)
-	if destructed {
-		l := &binaryIterator{
-			a:       a,
-			account: account,
-		}
-		l.aDone = !l.a.Next()
-		l.bDone = true
-		return l
-	}
 	l := &binaryIterator{
-		a:       a,
+		a:       dl.StorageIterator(account, seek),
 		b:       parent.initBinaryStorageIterator(account, seek),
 		account: account,
 	}
diff --git a/core/state/snapshot/iterator_fast.go b/core/state/snapshot/iterator_fast.go
index fa0daea7ba..7f7ba876ff 100644
--- a/core/state/snapshot/iterator_fast.go
+++ b/core/state/snapshot/iterator_fast.go
@@ -90,18 +90,10 @@ func newFastIterator(tree *Tree, root common.Hash, account common.Hash, seek com
 				priority: depth,
 			})
 		} else {
-			// If the whole storage is destructed in this layer, don't
-			// bother deeper layer anymore. But we should still keep
-			// the iterator for this layer, since the iterator can contain
-			// some valid slots which belongs to the re-created account.
-			it, destructed := current.StorageIterator(account, seek)
 			fi.iterators = append(fi.iterators, &weightedIterator{
-				it:       it,
+				it:       current.StorageIterator(account, seek),
 				priority: depth,
 			})
-			if destructed {
-				break
-			}
 		}
 		current = current.Parent()
 	}
diff --git a/core/state/snapshot/iterator_test.go b/core/state/snapshot/iterator_test.go
index f2f4d19f83..b9fe370b86 100644
--- a/core/state/snapshot/iterator_test.go
+++ b/core/state/snapshot/iterator_test.go
@@ -32,9 +32,8 @@ import (
 // TestAccountIteratorBasics tests some simple single-layer(diff and disk) iteration
 func TestAccountIteratorBasics(t *testing.T) {
 	var (
-		destructs = make(map[common.Hash]struct{})
-		accounts  = make(map[common.Hash][]byte)
-		storage   = make(map[common.Hash]map[common.Hash][]byte)
+		accounts = make(map[common.Hash][]byte)
+		storage  = make(map[common.Hash]map[common.Hash][]byte)
 	)
 	// Fill up a parent
 	for i := 0; i < 100; i++ {
@@ -42,9 +41,6 @@ func TestAccountIteratorBasics(t *testing.T) {
 		data := randomAccount()
 
 		accounts[h] = data
-		if rand.Intn(4) == 0 {
-			destructs[h] = struct{}{}
-		}
 		if rand.Intn(2) == 0 {
 			accStorage := make(map[common.Hash][]byte)
 			value := make([]byte, 32)
@@ -54,7 +50,7 @@ func TestAccountIteratorBasics(t *testing.T) {
 		}
 	}
 	// Add some (identical) layers on top
-	diffLayer := newDiffLayer(emptyLayer(), common.Hash{}, copyDestructs(destructs), copyAccounts(accounts), copyStorage(storage))
+	diffLayer := newDiffLayer(emptyLayer(), common.Hash{}, copyAccounts(accounts), copyStorage(storage))
 	it := diffLayer.AccountIterator(common.Hash{})
 	verifyIterator(t, 100, it, verifyNothing) // Nil is allowed for single layer iterator
 
@@ -95,15 +91,15 @@ func TestStorageIteratorBasics(t *testing.T) {
 		nilStorage[h] = nilstorage
 	}
 	// Add some (identical) layers on top
-	diffLayer := newDiffLayer(emptyLayer(), common.Hash{}, nil, copyAccounts(accounts), copyStorage(storage))
+	diffLayer := newDiffLayer(emptyLayer(), common.Hash{}, copyAccounts(accounts), copyStorage(storage))
 	for account := range accounts {
-		it, _ := diffLayer.StorageIterator(account, common.Hash{})
+		it := diffLayer.StorageIterator(account, common.Hash{})
 		verifyIterator(t, 100, it, verifyNothing) // Nil is allowed for single layer iterator
 	}
 
 	diskLayer := diffToDisk(diffLayer)
 	for account := range accounts {
-		it, _ := diskLayer.StorageIterator(account, common.Hash{})
+		it := diskLayer.StorageIterator(account, common.Hash{})
 		verifyIterator(t, 100-nilStorage[account], it, verifyNothing) // Nil is allowed for single layer iterator
 	}
 }
@@ -225,13 +221,13 @@ func TestAccountIteratorTraversal(t *testing.T) {
 		},
 	}
 	// Stack three diff layers on top with various overlaps
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa", "0xee", "0xff", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xbb", "0xdd", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil,
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
 		randomAccountSet("0xcc", "0xf0", "0xff"), nil)
 
 	// Verify the single and multi-layer iterators
@@ -272,19 +268,19 @@ func TestStorageIteratorTraversal(t *testing.T) {
 		},
 	}
 	// Stack three diff layers on top with various overlaps
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x01", "0x02", "0x03"}}, nil))
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x04", "0x05", "0x06"}}, nil))
 
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil,
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x01", "0x02", "0x03"}}, nil))
 
 	// Verify the single and multi-layer iterators
 	head := snaps.Snapshot(common.HexToHash("0x04"))
 
-	diffIter, _ := head.(snapshot).StorageIterator(common.HexToHash("0xaa"), common.Hash{})
+	diffIter := head.(snapshot).StorageIterator(common.HexToHash("0xaa"), common.Hash{})
 	verifyIterator(t, 3, diffIter, verifyNothing)
 	verifyIterator(t, 6, head.(*diffLayer).newBinaryStorageIterator(common.HexToHash("0xaa"), common.Hash{}), verifyStorage)
 
@@ -357,14 +353,14 @@ func TestAccountIteratorTraversalValues(t *testing.T) {
 		}
 	}
 	// Assemble a stack of snapshots from the account layers
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, a, nil)
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil, b, nil)
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil, c, nil)
-	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"), nil, d, nil)
-	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"), nil, e, nil)
-	snaps.Update(common.HexToHash("0x07"), common.HexToHash("0x06"), nil, f, nil)
-	snaps.Update(common.HexToHash("0x08"), common.HexToHash("0x07"), nil, g, nil)
-	snaps.Update(common.HexToHash("0x09"), common.HexToHash("0x08"), nil, h, nil)
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), a, nil)
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), b, nil)
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), c, nil)
+	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"), d, nil)
+	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"), e, nil)
+	snaps.Update(common.HexToHash("0x07"), common.HexToHash("0x06"), f, nil)
+	snaps.Update(common.HexToHash("0x08"), common.HexToHash("0x07"), g, nil)
+	snaps.Update(common.HexToHash("0x09"), common.HexToHash("0x08"), h, nil)
 
 	it, _ := snaps.AccountIterator(common.HexToHash("0x09"), common.Hash{})
 	head := snaps.Snapshot(common.HexToHash("0x09"))
@@ -456,14 +452,14 @@ func TestStorageIteratorTraversalValues(t *testing.T) {
 		}
 	}
 	// Assemble a stack of snapshots from the account layers
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, randomAccountSet("0xaa"), wrapStorage(a))
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil, randomAccountSet("0xaa"), wrapStorage(b))
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil, randomAccountSet("0xaa"), wrapStorage(c))
-	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"), nil, randomAccountSet("0xaa"), wrapStorage(d))
-	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"), nil, randomAccountSet("0xaa"), wrapStorage(e))
-	snaps.Update(common.HexToHash("0x07"), common.HexToHash("0x06"), nil, randomAccountSet("0xaa"), wrapStorage(e))
-	snaps.Update(common.HexToHash("0x08"), common.HexToHash("0x07"), nil, randomAccountSet("0xaa"), wrapStorage(g))
-	snaps.Update(common.HexToHash("0x09"), common.HexToHash("0x08"), nil, randomAccountSet("0xaa"), wrapStorage(h))
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), randomAccountSet("0xaa"), wrapStorage(a))
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), randomAccountSet("0xaa"), wrapStorage(b))
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), randomAccountSet("0xaa"), wrapStorage(c))
+	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"), randomAccountSet("0xaa"), wrapStorage(d))
+	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"), randomAccountSet("0xaa"), wrapStorage(e))
+	snaps.Update(common.HexToHash("0x07"), common.HexToHash("0x06"), randomAccountSet("0xaa"), wrapStorage(e))
+	snaps.Update(common.HexToHash("0x08"), common.HexToHash("0x07"), randomAccountSet("0xaa"), wrapStorage(g))
+	snaps.Update(common.HexToHash("0x09"), common.HexToHash("0x08"), randomAccountSet("0xaa"), wrapStorage(h))
 
 	it, _ := snaps.StorageIterator(common.HexToHash("0x09"), common.HexToHash("0xaa"), common.Hash{})
 	head := snaps.Snapshot(common.HexToHash("0x09"))
@@ -526,7 +522,7 @@ func TestAccountIteratorLargeTraversal(t *testing.T) {
 		},
 	}
 	for i := 1; i < 128; i++ {
-		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), nil, makeAccounts(200), nil)
+		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), makeAccounts(200), nil)
 	}
 	// Iterate the entire stack and ensure everything is hit only once
 	head := snaps.Snapshot(common.HexToHash("0x80"))
@@ -584,13 +580,13 @@ func testAccountIteratorFlattening(t *testing.T, newIterator func(snaps *Tree, r
 		},
 	}
 	// Create a stack of diffs on top
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa", "0xee", "0xff", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xbb", "0xdd", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil,
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
 		randomAccountSet("0xcc", "0xf0", "0xff"), nil)
 
 	// Create an iterator and flatten the data from underneath it
@@ -630,13 +626,13 @@ func testAccountIteratorSeek(t *testing.T, newIterator func(snaps *Tree, root, s
 			base.root: base,
 		},
 	}
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa", "0xee", "0xff", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xbb", "0xdd", "0xf0"), nil)
 
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil,
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
 		randomAccountSet("0xcc", "0xf0", "0xff"), nil)
 
 	// Account set is now
@@ -708,13 +704,13 @@ func testStorageIteratorSeek(t *testing.T, newIterator func(snaps *Tree, root, a
 		},
 	}
 	// Stack three diff layers on top with various overlaps
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x01", "0x03", "0x05"}}, nil))
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x02", "0x05", "0x06"}}, nil))
 
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil,
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x01", "0x05", "0x08"}}, nil))
 
 	// Account set is now
@@ -785,21 +781,16 @@ func testAccountIteratorDeletions(t *testing.T, newIterator func(snaps *Tree, ro
 		},
 	}
 	// Stack three diff layers on top with various overlaps
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
-		nil, randomAccountSet("0x11", "0x22", "0x33"), nil)
-
-	deleted := common.HexToHash("0x22")
-	destructed := map[common.Hash]struct{}{
-		deleted: {},
-	}
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
-		destructed, randomAccountSet("0x11", "0x33"), nil)
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), randomAccountSet("0x11", "0x22", "0x33"), nil)
 
+	set := randomAccountSet("0x11", "0x33")
+	set[common.HexToHash("0x22")] = nil
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), set, nil)
 	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
-		nil, randomAccountSet("0x33", "0x44", "0x55"), nil)
+		randomAccountSet("0x33", "0x44", "0x55"), nil)
 
 	// The output should be 11,33,44,55
-	it := newIterator(snaps, common.HexToHash("0x04"), (common.Hash{}))
+	it := newIterator(snaps, common.HexToHash("0x04"), common.Hash{})
 
 	// Do a quick check
 	verifyIterator(t, 4, it, verifyAccount)
@@ -813,8 +804,8 @@ func testAccountIteratorDeletions(t *testing.T, newIterator func(snaps *Tree, ro
 		if it.Account() == nil {
 			t.Errorf("iterator returned nil-value for hash %x", hash)
 		}
-		if hash == deleted {
-			t.Errorf("expected deleted elem %x to not be returned by iterator", deleted)
+		if hash == common.HexToHash("0x22") {
+			t.Errorf("expected deleted elem %x to not be returned by iterator", common.HexToHash("0x22"))
 		}
 	}
 }
@@ -846,10 +837,10 @@ func testStorageIteratorDeletions(t *testing.T, newIterator func(snaps *Tree, ro
 		},
 	}
 	// Stack three diff layers on top with various overlaps
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil,
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x01", "0x03", "0x05"}}, nil))
 
-	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil,
+	snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x02", "0x04", "0x06"}}, [][]string{{"0x01", "0x03"}}))
 
 	// The output should be 02,04,05,06
@@ -863,17 +854,16 @@ func testStorageIteratorDeletions(t *testing.T, newIterator func(snaps *Tree, ro
 	it.Release()
 
 	// Destruct the whole storage
-	destructed := map[common.Hash]struct{}{
-		common.HexToHash("0xaa"): {},
-	}
-	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), destructed, nil, nil)
+	snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"),
+		map[common.Hash][]byte{common.HexToHash("0xaa"): nil},
+		randomStorageSet([]string{"0xaa"}, nil, [][]string{{"0x02", "0x04", "0x05", "0x06"}}))
 
 	it = newIterator(snaps, common.HexToHash("0x04"), common.HexToHash("0xaa"), common.Hash{})
 	verifyIterator(t, 0, it, verifyStorage)
 	it.Release()
 
 	// Re-insert the slots of the same account
-	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"), nil,
+	snaps.Update(common.HexToHash("0x05"), common.HexToHash("0x04"),
 		randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x07", "0x08", "0x09"}}, nil))
 
 	// The output should be 07,08,09
@@ -883,7 +873,9 @@ func testStorageIteratorDeletions(t *testing.T, newIterator func(snaps *Tree, ro
 	it.Release()
 
 	// Destruct the whole storage but re-create the account in the same layer
-	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"), destructed, randomAccountSet("0xaa"), randomStorageSet([]string{"0xaa"}, [][]string{{"0x11", "0x12"}}, nil))
+	snaps.Update(common.HexToHash("0x06"), common.HexToHash("0x05"),
+		randomAccountSet("0xaa"),
+		randomStorageSet([]string{"0xaa"}, [][]string{{"0x11", "0x12"}}, [][]string{{"0x07", "0x08", "0x09"}}))
 	it = newIterator(snaps, common.HexToHash("0x06"), common.HexToHash("0xaa"), common.Hash{})
 	verifyIterator(t, 2, it, verifyStorage) // The output should be 11,12
 	it.Release()
@@ -928,7 +920,7 @@ func BenchmarkAccountIteratorTraversal(b *testing.B) {
 		},
 	}
 	for i := 1; i <= 100; i++ {
-		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), nil, makeAccounts(200), nil)
+		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), makeAccounts(200), nil)
 	}
 	// We call this once before the benchmark, so the creation of
 	// sorted accountlists are not included in the results.
@@ -1023,9 +1015,9 @@ func BenchmarkAccountIteratorLargeBaselayer(b *testing.B) {
 			base.root: base,
 		},
 	}
-	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, makeAccounts(2000), nil)
+	snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), makeAccounts(2000), nil)
 	for i := 2; i <= 100; i++ {
-		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), nil, makeAccounts(20), nil)
+		snaps.Update(common.HexToHash(fmt.Sprintf("0x%02x", i+1)), common.HexToHash(fmt.Sprintf("0x%02x", i)), makeAccounts(20), nil)
 	}
 	// We call this once before the benchmark, so the creation of
 	// sorted accountlists are not included in the results.
diff --git a/core/state/snapshot/journal.go b/core/state/snapshot/journal.go
index 8513e73dd0..61552c73fe 100644
--- a/core/state/snapshot/journal.go
+++ b/core/state/snapshot/journal.go
@@ -33,7 +33,9 @@ import (
 	"github.com/ethereum/go-ethereum/triedb"
 )
 
-const journalVersion uint64 = 0
+// 0: initial version
+// 1: destruct flag in diff layer is removed
+const journalVersion uint64 = 1
 
 // journalGenerator is a disk layer entry containing the generator progress marker.
 type journalGenerator struct {
@@ -48,11 +50,6 @@ type journalGenerator struct {
 	Storage  uint64
 }
 
-// journalDestruct is an account deletion entry in a diffLayer's disk journal.
-type journalDestruct struct {
-	Hash common.Hash
-}
-
 // journalAccount is an account entry in a diffLayer's disk journal.
 type journalAccount struct {
 	Hash common.Hash
@@ -109,8 +106,8 @@ func loadAndParseJournal(db ethdb.KeyValueStore, base *diskLayer) (snapshot, jou
 	// is not matched with disk layer; or the it's the legacy-format journal,
 	// etc.), we just discard all diffs and try to recover them later.
 	var current snapshot = base
-	err := iterateJournal(db, func(parent common.Hash, root common.Hash, destructSet map[common.Hash]struct{}, accountData map[common.Hash][]byte, storageData map[common.Hash]map[common.Hash][]byte) error {
-		current = newDiffLayer(current, root, destructSet, accountData, storageData)
+	err := iterateJournal(db, func(parent common.Hash, root common.Hash, accountData map[common.Hash][]byte, storageData map[common.Hash]map[common.Hash][]byte) error {
+		current = newDiffLayer(current, root, accountData, storageData)
 		return nil
 	})
 	if err != nil {
@@ -238,16 +235,12 @@ func (dl *diffLayer) Journal(buffer *bytes.Buffer) (common.Hash, error) {
 	if err := rlp.Encode(buffer, dl.root); err != nil {
 		return common.Hash{}, err
 	}
-	destructs := make([]journalDestruct, 0, len(dl.destructSet))
-	for hash := range dl.destructSet {
-		destructs = append(destructs, journalDestruct{Hash: hash})
-	}
-	if err := rlp.Encode(buffer, destructs); err != nil {
-		return common.Hash{}, err
-	}
 	accounts := make([]journalAccount, 0, len(dl.accountData))
 	for hash, blob := range dl.accountData {
-		accounts = append(accounts, journalAccount{Hash: hash, Blob: blob})
+		accounts = append(accounts, journalAccount{
+			Hash: hash,
+			Blob: blob,
+		})
 	}
 	if err := rlp.Encode(buffer, accounts); err != nil {
 		return common.Hash{}, err
@@ -271,7 +264,7 @@ func (dl *diffLayer) Journal(buffer *bytes.Buffer) (common.Hash, error) {
 
 // journalCallback is a function which is invoked by iterateJournal, every
 // time a difflayer is loaded from disk.
-type journalCallback = func(parent common.Hash, root common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error
+type journalCallback = func(parent common.Hash, root common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error
 
 // iterateJournal iterates through the journalled difflayers, loading them from
 // the database, and invoking the callback for each loaded layer.
@@ -310,10 +303,8 @@ func iterateJournal(db ethdb.KeyValueReader, callback journalCallback) error {
 	for {
 		var (
 			root        common.Hash
-			destructs   []journalDestruct
 			accounts    []journalAccount
 			storage     []journalStorage
-			destructSet = make(map[common.Hash]struct{})
 			accountData = make(map[common.Hash][]byte)
 			storageData = make(map[common.Hash]map[common.Hash][]byte)
 		)
@@ -325,18 +316,12 @@ func iterateJournal(db ethdb.KeyValueReader, callback journalCallback) error {
 			}
 			return fmt.Errorf("load diff root: %v", err)
 		}
-		if err := r.Decode(&destructs); err != nil {
-			return fmt.Errorf("load diff destructs: %v", err)
-		}
 		if err := r.Decode(&accounts); err != nil {
 			return fmt.Errorf("load diff accounts: %v", err)
 		}
 		if err := r.Decode(&storage); err != nil {
 			return fmt.Errorf("load diff storage: %v", err)
 		}
-		for _, entry := range destructs {
-			destructSet[entry.Hash] = struct{}{}
-		}
 		for _, entry := range accounts {
 			if len(entry.Blob) > 0 { // RLP loses nil-ness, but `[]byte{}` is not a valid item, so reinterpret that
 				accountData[entry.Hash] = entry.Blob
@@ -355,7 +340,7 @@ func iterateJournal(db ethdb.KeyValueReader, callback journalCallback) error {
 			}
 			storageData[entry.Hash] = slots
 		}
-		if err := callback(parent, root, destructSet, accountData, storageData); err != nil {
+		if err := callback(parent, root, accountData, storageData); err != nil {
 			return err
 		}
 		parent = root
diff --git a/core/state/snapshot/snapshot.go b/core/state/snapshot/snapshot.go
index d1ffb5cc2d..7466f12351 100644
--- a/core/state/snapshot/snapshot.go
+++ b/core/state/snapshot/snapshot.go
@@ -130,7 +130,7 @@ type snapshot interface {
 	// the specified data items.
 	//
 	// Note, the maps are retained by the method to avoid copying everything.
-	Update(blockRoot common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer
+	Update(blockRoot common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) *diffLayer
 
 	// Journal commits an entire diff hierarchy to disk into a single journal entry.
 	// This is meant to be used during shutdown to persist the snapshot without
@@ -145,7 +145,7 @@ type snapshot interface {
 	AccountIterator(seek common.Hash) AccountIterator
 
 	// StorageIterator creates a storage iterator over an arbitrary layer.
-	StorageIterator(account common.Hash, seek common.Hash) (StorageIterator, bool)
+	StorageIterator(account common.Hash, seek common.Hash) StorageIterator
 }
 
 // Config includes the configurations for snapshots.
@@ -335,7 +335,7 @@ func (t *Tree) Snapshots(root common.Hash, limits int, nodisk bool) []Snapshot {
 
 // Update adds a new snapshot into the tree, if that can be linked to an existing
 // old parent. It is disallowed to insert a disk layer (the origin of all).
-func (t *Tree) Update(blockRoot common.Hash, parentRoot common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
+func (t *Tree) Update(blockRoot common.Hash, parentRoot common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
 	// Reject noop updates to avoid self-loops in the snapshot tree. This is a
 	// special case that can only happen for Clique networks where empty blocks
 	// don't modify the state (0 block subsidy).
@@ -350,7 +350,7 @@ func (t *Tree) Update(blockRoot common.Hash, parentRoot common.Hash, destructs m
 	if parent == nil {
 		return fmt.Errorf("parent [%#x] snapshot missing", parentRoot)
 	}
-	snap := parent.(snapshot).Update(blockRoot, destructs, accounts, storage)
+	snap := parent.(snapshot).Update(blockRoot, accounts, storage)
 
 	// Save the new snapshot for later
 	t.lock.Lock()
@@ -539,35 +539,6 @@ func diffToDisk(bottom *diffLayer) *diskLayer {
 	base.stale = true
 	base.lock.Unlock()
 
-	// Destroy all the destructed accounts from the database
-	for hash := range bottom.destructSet {
-		// Skip any account not covered yet by the snapshot
-		if base.genMarker != nil && bytes.Compare(hash[:], base.genMarker) > 0 {
-			continue
-		}
-		// Remove all storage slots
-		rawdb.DeleteAccountSnapshot(batch, hash)
-		base.cache.Set(hash[:], nil)
-
-		it := rawdb.IterateStorageSnapshots(base.diskdb, hash)
-		for it.Next() {
-			key := it.Key()
-			batch.Delete(key)
-			base.cache.Del(key[1:])
-			snapshotFlushStorageItemMeter.Mark(1)
-
-			// Ensure we don't delete too much data blindly (contract can be
-			// huge). It's ok to flush, the root will go missing in case of a
-			// crash and we'll detect and regenerate the snapshot.
-			if batch.ValueSize() > 64*1024*1024 {
-				if err := batch.Write(); err != nil {
-					log.Crit("Failed to write storage deletions", "err", err)
-				}
-				batch.Reset()
-			}
-		}
-		it.Release()
-	}
 	// Push all updated accounts into the database
 	for hash, data := range bottom.accountData {
 		// Skip any account not covered yet by the snapshot
@@ -575,10 +546,14 @@ func diffToDisk(bottom *diffLayer) *diskLayer {
 			continue
 		}
 		// Push the account to disk
-		rawdb.WriteAccountSnapshot(batch, hash, data)
-		base.cache.Set(hash[:], data)
-		snapshotCleanAccountWriteMeter.Mark(int64(len(data)))
-
+		if len(data) != 0 {
+			rawdb.WriteAccountSnapshot(batch, hash, data)
+			base.cache.Set(hash[:], data)
+			snapshotCleanAccountWriteMeter.Mark(int64(len(data)))
+		} else {
+			rawdb.DeleteAccountSnapshot(batch, hash)
+			base.cache.Set(hash[:], nil)
+		}
 		snapshotFlushAccountItemMeter.Mark(1)
 		snapshotFlushAccountSizeMeter.Mark(int64(len(data)))
 
@@ -587,7 +562,7 @@ func diffToDisk(bottom *diffLayer) *diskLayer {
 		// the snapshot.
 		if batch.ValueSize() > 64*1024*1024 {
 			if err := batch.Write(); err != nil {
-				log.Crit("Failed to write storage deletions", "err", err)
+				log.Crit("Failed to write state changes", "err", err)
 			}
 			batch.Reset()
 		}
@@ -616,6 +591,16 @@ func diffToDisk(bottom *diffLayer) *diskLayer {
 			}
 			snapshotFlushStorageItemMeter.Mark(1)
 			snapshotFlushStorageSizeMeter.Mark(int64(len(data)))
+
+			// Ensure we don't write too much data blindly. It's ok to flush, the
+			// root will go missing in case of a crash and we'll detect and regen
+			// the snapshot.
+			if batch.ValueSize() > 64*1024*1024 {
+				if err := batch.Write(); err != nil {
+					log.Crit("Failed to write state changes", "err", err)
+				}
+				batch.Reset()
+			}
 		}
 	}
 	// Update the snapshot block marker and write any remainder data
diff --git a/core/state/snapshot/snapshot_test.go b/core/state/snapshot/snapshot_test.go
index a9ab3eaea3..34ef61e8d0 100644
--- a/core/state/snapshot/snapshot_test.go
+++ b/core/state/snapshot/snapshot_test.go
@@ -107,7 +107,7 @@ func TestDiskLayerExternalInvalidationFullFlatten(t *testing.T) {
 	accounts := map[common.Hash][]byte{
 		common.HexToHash("0xa1"): randomAccount(),
 	}
-	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
 	if n := len(snaps.layers); n != 2 {
@@ -151,10 +151,10 @@ func TestDiskLayerExternalInvalidationPartialFlatten(t *testing.T) {
 	accounts := map[common.Hash][]byte{
 		common.HexToHash("0xa1"): randomAccount(),
 	}
-	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
-	if err := snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
 	if n := len(snaps.layers); n != 3 {
@@ -203,13 +203,13 @@ func TestDiffLayerExternalInvalidationPartialFlatten(t *testing.T) {
 	accounts := map[common.Hash][]byte{
 		common.HexToHash("0xa1"): randomAccount(),
 	}
-	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x02"), common.HexToHash("0x01"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
-	if err := snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x03"), common.HexToHash("0x02"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
-	if err := snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), nil, accounts, nil); err != nil {
+	if err := snaps.Update(common.HexToHash("0x04"), common.HexToHash("0x03"), accounts, nil); err != nil {
 		t.Fatalf("failed to create a diff layer: %v", err)
 	}
 	if n := len(snaps.layers); n != 4 {
@@ -263,12 +263,12 @@ func TestPostCapBasicDataAccess(t *testing.T) {
 		},
 	}
 	// The lowest difflayer
-	snaps.Update(common.HexToHash("0xa1"), common.HexToHash("0x01"), nil, setAccount("0xa1"), nil)
-	snaps.Update(common.HexToHash("0xa2"), common.HexToHash("0xa1"), nil, setAccount("0xa2"), nil)
-	snaps.Update(common.HexToHash("0xb2"), common.HexToHash("0xa1"), nil, setAccount("0xb2"), nil)
+	snaps.Update(common.HexToHash("0xa1"), common.HexToHash("0x01"), setAccount("0xa1"), nil)
+	snaps.Update(common.HexToHash("0xa2"), common.HexToHash("0xa1"), setAccount("0xa2"), nil)
+	snaps.Update(common.HexToHash("0xb2"), common.HexToHash("0xa1"), setAccount("0xb2"), nil)
 
-	snaps.Update(common.HexToHash("0xa3"), common.HexToHash("0xa2"), nil, setAccount("0xa3"), nil)
-	snaps.Update(common.HexToHash("0xb3"), common.HexToHash("0xb2"), nil, setAccount("0xb3"), nil)
+	snaps.Update(common.HexToHash("0xa3"), common.HexToHash("0xa2"), setAccount("0xa3"), nil)
+	snaps.Update(common.HexToHash("0xb3"), common.HexToHash("0xb2"), setAccount("0xb3"), nil)
 
 	// checkExist verifies if an account exists in a snapshot
 	checkExist := func(layer *diffLayer, key string) error {
@@ -363,7 +363,7 @@ func TestSnaphots(t *testing.T) {
 	)
 	for i := 0; i < 129; i++ {
 		head = makeRoot(uint64(i + 2))
-		snaps.Update(head, last, nil, setAccount(fmt.Sprintf("%d", i+2)), nil)
+		snaps.Update(head, last, setAccount(fmt.Sprintf("%d", i+2)), nil)
 		last = head
 		snaps.Cap(head, 128) // 130 layers (128 diffs + 1 accumulator + 1 disk)
 	}
@@ -456,9 +456,9 @@ func TestReadStateDuringFlattening(t *testing.T) {
 		},
 	}
 	// 4 layers in total, 3 diff layers and 1 disk layers
-	snaps.Update(common.HexToHash("0xa1"), common.HexToHash("0x01"), nil, setAccount("0xa1"), nil)
-	snaps.Update(common.HexToHash("0xa2"), common.HexToHash("0xa1"), nil, setAccount("0xa2"), nil)
-	snaps.Update(common.HexToHash("0xa3"), common.HexToHash("0xa2"), nil, setAccount("0xa3"), nil)
+	snaps.Update(common.HexToHash("0xa1"), common.HexToHash("0x01"), setAccount("0xa1"), nil)
+	snaps.Update(common.HexToHash("0xa2"), common.HexToHash("0xa1"), setAccount("0xa2"), nil)
+	snaps.Update(common.HexToHash("0xa3"), common.HexToHash("0xa2"), setAccount("0xa3"), nil)
 
 	// Obtain the topmost snapshot handler for state accessing
 	snap := snaps.Snapshot(common.HexToHash("0xa3"))
diff --git a/core/state/snapshot/utils.go b/core/state/snapshot/utils.go
index 62f073d2e1..c35c82f67a 100644
--- a/core/state/snapshot/utils.go
+++ b/core/state/snapshot/utils.go
@@ -75,7 +75,7 @@ func checkDanglingDiskStorage(chaindb ethdb.KeyValueStore) error {
 func checkDanglingMemStorage(db ethdb.KeyValueStore) error {
 	start := time.Now()
 	log.Info("Checking dangling journalled storage")
-	err := iterateJournal(db, func(pRoot, root common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
+	err := iterateJournal(db, func(pRoot, root common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
 		for accHash := range storage {
 			if _, ok := accounts[accHash]; !ok {
 				log.Error("Dangling storage - missing account", "account", fmt.Sprintf("%#x", accHash), "root", root)
@@ -119,12 +119,11 @@ func CheckJournalAccount(db ethdb.KeyValueStore, hash common.Hash) error {
 	}
 	var depth = 0
 
-	return iterateJournal(db, func(pRoot, root common.Hash, destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
+	return iterateJournal(db, func(pRoot, root common.Hash, accounts map[common.Hash][]byte, storage map[common.Hash]map[common.Hash][]byte) error {
 		_, a := accounts[hash]
-		_, b := destructs[hash]
-		_, c := storage[hash]
+		_, b := storage[hash]
 		depth++
-		if !a && !b && !c {
+		if !a && !b {
 			return nil
 		}
 		fmt.Printf("Disklayer+%d: Root: %x, parent %x\n", depth, root, pRoot)
@@ -138,9 +137,6 @@ func CheckJournalAccount(db ethdb.KeyValueStore, hash common.Hash) error {
 			fmt.Printf("\taccount.root: %x\n", account.Root)
 			fmt.Printf("\taccount.codehash: %x\n", account.CodeHash)
 		}
-		if _, ok := destructs[hash]; ok {
-			fmt.Printf("\t Destructed!")
-		}
 		if data, ok := storage[hash]; ok {
 			fmt.Printf("\tStorage\n")
 			for k, v := range data {
diff --git a/core/state/statedb.go b/core/state/statedb.go
index d855e5626d..9cc91c9332 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -932,16 +932,17 @@ func (s *StateDB) clearJournalAndRefund() {
 // of a specific account. It leverages the associated state snapshot for fast
 // storage iteration and constructs trie node deletion markers by creating
 // stack trie with iterated slots.
-func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	iter, err := snaps.StorageIterator(s.originalRoot, addrHash, common.Hash{})
 	if err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
 	defer iter.Release()
 
 	var (
-		nodes = trienode.NewNodeSet(addrHash)
-		slots = make(map[common.Hash][]byte)
+		nodes          = trienode.NewNodeSet(addrHash) // the set for trie node mutations (value is nil)
+		storages       = make(map[common.Hash][]byte)  // the set for storage mutations (value is nil)
+		storageOrigins = make(map[common.Hash][]byte)  // the set for tracking the original value of slot
 	)
 	stack := trie.NewStackTrie(func(path []byte, hash common.Hash, blob []byte) {
 		nodes.AddNode(path, trienode.NewDeleted())
@@ -949,42 +950,47 @@ func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash,
 	for iter.Next() {
 		slot := common.CopyBytes(iter.Slot())
 		if err := iter.Error(); err != nil { // error might occur after Slot function
-			return nil, nil, err
+			return nil, nil, nil, err
 		}
-		slots[iter.Hash()] = slot
+		key := iter.Hash()
+		storages[key] = nil
+		storageOrigins[key] = slot
 
-		if err := stack.Update(iter.Hash().Bytes(), slot); err != nil {
-			return nil, nil, err
+		if err := stack.Update(key.Bytes(), slot); err != nil {
+			return nil, nil, nil, err
 		}
 	}
 	if err := iter.Error(); err != nil { // error might occur during iteration
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
 	if stack.Hash() != root {
-		return nil, nil, fmt.Errorf("snapshot is not matched, exp %x, got %x", root, stack.Hash())
+		return nil, nil, nil, fmt.Errorf("snapshot is not matched, exp %x, got %x", root, stack.Hash())
 	}
-	return slots, nodes, nil
+	return storages, storageOrigins, nodes, nil
 }
 
 // slowDeleteStorage serves as a less-efficient alternative to "fastDeleteStorage,"
 // employed when the associated state snapshot is not available. It iterates the
 // storage slots along with all internal trie nodes via trie directly.
-func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	tr, err := s.db.OpenStorageTrie(s.originalRoot, addr, root, s.trie)
 	if err != nil {
-		return nil, nil, fmt.Errorf("failed to open storage trie, err: %w", err)
+		return nil, nil, nil, fmt.Errorf("failed to open storage trie, err: %w", err)
 	}
 	it, err := tr.NodeIterator(nil)
 	if err != nil {
-		return nil, nil, fmt.Errorf("failed to open storage iterator, err: %w", err)
+		return nil, nil, nil, fmt.Errorf("failed to open storage iterator, err: %w", err)
 	}
 	var (
-		nodes = trienode.NewNodeSet(addrHash)
-		slots = make(map[common.Hash][]byte)
+		nodes          = trienode.NewNodeSet(addrHash) // the set for trie node mutations (value is nil)
+		storages       = make(map[common.Hash][]byte)  // the set for storage mutations (value is nil)
+		storageOrigins = make(map[common.Hash][]byte)  // the set for tracking the original value of slot
 	)
 	for it.Next(true) {
 		if it.Leaf() {
-			slots[common.BytesToHash(it.LeafKey())] = common.CopyBytes(it.LeafBlob())
+			key := common.BytesToHash(it.LeafKey())
+			storages[key] = nil
+			storageOrigins[key] = common.CopyBytes(it.LeafBlob())
 			continue
 		}
 		if it.Hash() == (common.Hash{}) {
@@ -993,35 +999,36 @@ func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, r
 		nodes.AddNode(it.Path(), trienode.NewDeleted())
 	}
 	if err := it.Error(); err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
-	return slots, nodes, nil
+	return storages, storageOrigins, nodes, nil
 }
 
 // deleteStorage is designed to delete the storage trie of a designated account.
 // The function will make an attempt to utilize an efficient strategy if the
 // associated state snapshot is reachable; otherwise, it will resort to a less
 // efficient approach.
-func (s *StateDB) deleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) deleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	var (
-		err   error
-		slots map[common.Hash][]byte
-		nodes *trienode.NodeSet
+		err            error
+		nodes          *trienode.NodeSet      // the set for trie node mutations (value is nil)
+		storages       map[common.Hash][]byte // the set for storage mutations (value is nil)
+		storageOrigins map[common.Hash][]byte // the set for tracking the original value of slot
 	)
 	// The fast approach can be failed if the snapshot is not fully
 	// generated, or it's internally corrupted. Fallback to the slow
 	// one just in case.
 	snaps := s.db.Snapshot()
 	if snaps != nil {
-		slots, nodes, err = s.fastDeleteStorage(snaps, addrHash, root)
+		storages, storageOrigins, nodes, err = s.fastDeleteStorage(snaps, addrHash, root)
 	}
 	if snaps == nil || err != nil {
-		slots, nodes, err = s.slowDeleteStorage(addr, addrHash, root)
+		storages, storageOrigins, nodes, err = s.slowDeleteStorage(addr, addrHash, root)
 	}
 	if err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
-	return slots, nodes, nil
+	return storages, storageOrigins, nodes, nil
 }
 
 // handleDestruction processes all destruction markers and deletes the account
@@ -1068,16 +1075,16 @@ func (s *StateDB) handleDestruction() (map[common.Hash]*accountDelete, []*trieno
 		deletes[addrHash] = op
 
 		// Short circuit if the origin storage was empty.
-
 		if prev.Root == types.EmptyRootHash || s.db.TrieDB().IsVerkle() {
 			continue
 		}
 		// Remove storage slots belonging to the account.
-		slots, set, err := s.deleteStorage(addr, addrHash, prev.Root)
+		storages, storagesOrigin, set, err := s.deleteStorage(addr, addrHash, prev.Root)
 		if err != nil {
 			return nil, nil, fmt.Errorf("failed to delete storage, err: %w", err)
 		}
-		op.storagesOrigin = slots
+		op.storages = storages
+		op.storagesOrigin = storagesOrigin
 
 		// Aggregate the associated trie node changes.
 		nodes = append(nodes, set)
@@ -1267,7 +1274,7 @@ func (s *StateDB) commitAndFlush(block uint64, deleteEmptyObjects bool) (*stateU
 		// If snapshotting is enabled, update the snapshot tree with this new version
 		if snap := s.db.Snapshot(); snap != nil && snap.Snapshot(ret.originRoot) != nil {
 			start := time.Now()
-			if err := snap.Update(ret.root, ret.originRoot, ret.destructs, ret.accounts, ret.storages); err != nil {
+			if err := snap.Update(ret.root, ret.originRoot, ret.accounts, ret.storages); err != nil {
 				log.Warn("Failed to update snapshot tree", "from", ret.originRoot, "to", ret.root, "err", err)
 			}
 			// Keep 128 diff layers in the memory, persistent layer is 129th.
diff --git a/core/state/statedb_fuzz_test.go b/core/state/statedb_fuzz_test.go
index 90250819e3..7cbfd9b9d7 100644
--- a/core/state/statedb_fuzz_test.go
+++ b/core/state/statedb_fuzz_test.go
@@ -21,6 +21,7 @@ import (
 	"encoding/binary"
 	"errors"
 	"fmt"
+	"maps"
 	"math"
 	"math/rand"
 	"reflect"
@@ -176,24 +177,16 @@ func (test *stateTest) String() string {
 
 func (test *stateTest) run() bool {
 	var (
-		roots       []common.Hash
-		accountList []map[common.Address][]byte
-		storageList []map[common.Address]map[common.Hash][]byte
-		copyUpdate  = func(update *stateUpdate) {
-			accounts := make(map[common.Address][]byte, len(update.accountsOrigin))
-			for key, val := range update.accountsOrigin {
-				accounts[key] = common.CopyBytes(val)
-			}
-			accountList = append(accountList, accounts)
-
-			storages := make(map[common.Address]map[common.Hash][]byte, len(update.storagesOrigin))
-			for addr, subset := range update.storagesOrigin {
-				storages[addr] = make(map[common.Hash][]byte, len(subset))
-				for key, val := range subset {
-					storages[addr][key] = common.CopyBytes(val)
-				}
-			}
-			storageList = append(storageList, storages)
+		roots         []common.Hash
+		accounts      []map[common.Hash][]byte
+		accountOrigin []map[common.Address][]byte
+		storages      []map[common.Hash]map[common.Hash][]byte
+		storageOrigin []map[common.Address]map[common.Hash][]byte
+		copyUpdate    = func(update *stateUpdate) {
+			accounts = append(accounts, maps.Clone(update.accounts))
+			accountOrigin = append(accountOrigin, maps.Clone(update.accountsOrigin))
+			storages = append(storages, maps.Clone(update.storages))
+			storageOrigin = append(storageOrigin, maps.Clone(update.storagesOrigin))
 		}
 		disk      = rawdb.NewMemoryDatabase()
 		tdb       = triedb.NewDatabase(disk, &triedb.Config{PathDB: pathdb.Defaults})
@@ -250,7 +243,7 @@ func (test *stateTest) run() bool {
 		if i != 0 {
 			root = roots[i-1]
 		}
-		test.err = test.verify(root, roots[i], tdb, accountList[i], storageList[i])
+		test.err = test.verify(root, roots[i], tdb, accounts[i], accountOrigin[i], storages[i], storageOrigin[i])
 		if test.err != nil {
 			return false
 		}
@@ -265,7 +258,7 @@ func (test *stateTest) run() bool {
 // - the account was indeed not present in trie
 // - the account is present in new trie, nil->nil is regarded as invalid
 // - the slots transition is correct
-func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Database, otr, ntr *trie.Trie, addr common.Address, slots map[common.Hash][]byte) error {
+func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Database, otr, ntr *trie.Trie, addr common.Address, account []byte, storages map[common.Hash][]byte, storagesOrigin map[common.Hash][]byte) error {
 	// Verify account change
 	addrHash := crypto.Keccak256Hash(addr.Bytes())
 	oBlob, err := otr.Get(addrHash.Bytes())
@@ -282,6 +275,13 @@ func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Databa
 	if len(nBlob) == 0 {
 		return fmt.Errorf("missing account in new trie, %x", addrHash)
 	}
+	full, err := types.FullAccountRLP(account)
+	if err != nil {
+		return err
+	}
+	if !bytes.Equal(nBlob, full) {
+		return fmt.Errorf("unexpected account data, want: %v, got: %v", full, nBlob)
+	}
 
 	// Verify storage changes
 	var nAcct types.StateAccount
@@ -290,7 +290,10 @@ func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Databa
 	}
 	// Account has no slot, empty slot set is expected
 	if nAcct.Root == types.EmptyRootHash {
-		if len(slots) != 0 {
+		if len(storagesOrigin) != 0 {
+			return fmt.Errorf("unexpected slot changes %x", addrHash)
+		}
+		if len(storages) != 0 {
 			return fmt.Errorf("unexpected slot changes %x", addrHash)
 		}
 		return nil
@@ -300,9 +303,22 @@ func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Databa
 	if err != nil {
 		return err
 	}
-	for key, val := range slots {
+	for key, val := range storagesOrigin {
+		if _, exist := storages[key]; !exist {
+			return errors.New("storage data is not found")
+		}
+		got, err := st.Get(key.Bytes())
+		if err != nil {
+			return err
+		}
+		if !bytes.Equal(got, storages[key]) {
+			return fmt.Errorf("unexpected storage data, want: %v, got: %v", storages[key], got)
+		}
 		st.Update(key.Bytes(), val)
 	}
+	if len(storagesOrigin) != len(storages) {
+		return fmt.Errorf("extra storage found, want: %d, got: %d", len(storagesOrigin), len(storages))
+	}
 	if st.Hash() != types.EmptyRootHash {
 		return errors.New("invalid slot changes")
 	}
@@ -316,7 +332,7 @@ func (test *stateTest) verifyAccountCreation(next common.Hash, db *triedb.Databa
 // - the account was indeed present in trie
 // - the account in old trie matches the provided value
 // - the slots transition is correct
-func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database, otr, ntr *trie.Trie, addr common.Address, origin []byte, slots map[common.Hash][]byte) error {
+func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database, otr, ntr *trie.Trie, addr common.Address, account []byte, accountOrigin []byte, storages map[common.Hash][]byte, storageOrigin map[common.Hash][]byte) error {
 	// Verify account change
 	addrHash := crypto.Keccak256Hash(addr.Bytes())
 	oBlob, err := otr.Get(addrHash.Bytes())
@@ -330,14 +346,23 @@ func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database
 	if len(oBlob) == 0 {
 		return fmt.Errorf("missing account in old trie, %x", addrHash)
 	}
-	full, err := types.FullAccountRLP(origin)
+	full, err := types.FullAccountRLP(accountOrigin)
 	if err != nil {
 		return err
 	}
 	if !bytes.Equal(full, oBlob) {
 		return fmt.Errorf("account value is not matched, %x", addrHash)
 	}
-
+	if len(nBlob) == 0 {
+		if len(account) != 0 {
+			return errors.New("unexpected account data")
+		}
+	} else {
+		full, _ = types.FullAccountRLP(account)
+		if !bytes.Equal(full, nBlob) {
+			return fmt.Errorf("unexpected account data, %x, want %v, got: %v", addrHash, full, nBlob)
+		}
+	}
 	// Decode accounts
 	var (
 		oAcct types.StateAccount
@@ -361,16 +386,29 @@ func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database
 	if err != nil {
 		return err
 	}
-	for key, val := range slots {
+	for key, val := range storageOrigin {
+		if _, exist := storages[key]; !exist {
+			return errors.New("storage data is not found")
+		}
+		got, err := st.Get(key.Bytes())
+		if err != nil {
+			return err
+		}
+		if !bytes.Equal(got, storages[key]) {
+			return fmt.Errorf("unexpected storage data, want: %v, got: %v", storages[key], got)
+		}
 		st.Update(key.Bytes(), val)
 	}
+	if len(storageOrigin) != len(storages) {
+		return fmt.Errorf("extra storage found, want: %d, got: %d", len(storageOrigin), len(storages))
+	}
 	if st.Hash() != oAcct.Root {
 		return errors.New("invalid slot changes")
 	}
 	return nil
 }
 
-func (test *stateTest) verify(root common.Hash, next common.Hash, db *triedb.Database, accountsOrigin map[common.Address][]byte, storagesOrigin map[common.Address]map[common.Hash][]byte) error {
+func (test *stateTest) verify(root common.Hash, next common.Hash, db *triedb.Database, accounts map[common.Hash][]byte, accountsOrigin map[common.Address][]byte, storages map[common.Hash]map[common.Hash][]byte, storagesOrigin map[common.Address]map[common.Hash][]byte) error {
 	otr, err := trie.New(trie.StateTrieID(root), db)
 	if err != nil {
 		return err
@@ -379,12 +417,15 @@ func (test *stateTest) verify(root common.Hash, next common.Hash, db *triedb.Dat
 	if err != nil {
 		return err
 	}
-	for addr, account := range accountsOrigin {
-		var err error
-		if len(account) == 0 {
-			err = test.verifyAccountCreation(next, db, otr, ntr, addr, storagesOrigin[addr])
+	for addr, accountOrigin := range accountsOrigin {
+		var (
+			err      error
+			addrHash = crypto.Keccak256Hash(addr.Bytes())
+		)
+		if len(accountOrigin) == 0 {
+			err = test.verifyAccountCreation(next, db, otr, ntr, addr, accounts[addrHash], storages[addrHash], storagesOrigin[addr])
 		} else {
-			err = test.verifyAccountUpdate(next, db, otr, ntr, addr, accountsOrigin[addr], storagesOrigin[addr])
+			err = test.verifyAccountUpdate(next, db, otr, ntr, addr, accounts[addrHash], accountsOrigin[addr], storages[addrHash], storagesOrigin[addr])
 		}
 		if err != nil {
 			return err
diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 3647397df6..57886e6e03 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -1305,12 +1305,12 @@ func TestDeleteStorage(t *testing.T) {
 	obj := fastState.getOrNewStateObject(addr)
 	storageRoot := obj.data.Root
 
-	_, fastNodes, err := fastState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
+	_, _, fastNodes, err := fastState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
 	if err != nil {
 		t.Fatal(err)
 	}
 
-	_, slowNodes, err := slowState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
+	_, _, slowNodes, err := slowState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
 	if err != nil {
 		t.Fatal(err)
 	}
diff --git a/core/state/stateupdate.go b/core/state/stateupdate.go
index c9231f0526..a320b72f11 100644
--- a/core/state/stateupdate.go
+++ b/core/state/stateupdate.go
@@ -17,6 +17,8 @@
 package state
 
 import (
+	"maps"
+
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/trie/trienode"
@@ -33,6 +35,7 @@ type contractCode struct {
 type accountDelete struct {
 	address        common.Address         // address is the unique account identifier
 	origin         []byte                 // origin is the original value of account data in slim-RLP encoding.
+	storages       map[common.Hash][]byte // storages stores mutated slots, the value should be nil.
 	storagesOrigin map[common.Hash][]byte // storagesOrigin stores the original values of mutated slots in prefix-zero-trimmed RLP format.
 }
 
@@ -52,7 +55,6 @@ type accountUpdate struct {
 type stateUpdate struct {
 	originRoot     common.Hash                               // hash of the state before applying mutation
 	root           common.Hash                               // hash of the state after applying mutation
-	destructs      map[common.Hash]struct{}                  // destructs contains the list of destructed accounts
 	accounts       map[common.Hash][]byte                    // accounts stores mutated accounts in 'slim RLP' encoding
 	accountsOrigin map[common.Address][]byte                 // accountsOrigin stores the original values of mutated accounts in 'slim RLP' encoding
 	storages       map[common.Hash]map[common.Hash][]byte    // storages stores mutated slots in 'prefix-zero-trimmed' RLP format
@@ -71,7 +73,6 @@ func (sc *stateUpdate) empty() bool {
 // account deletions and account updates to form a comprehensive state update.
 func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common.Hash]*accountDelete, updates map[common.Hash]*accountUpdate, nodes *trienode.MergedNodeSet) *stateUpdate {
 	var (
-		destructs      = make(map[common.Hash]struct{})
 		accounts       = make(map[common.Hash][]byte)
 		accountsOrigin = make(map[common.Address][]byte)
 		storages       = make(map[common.Hash]map[common.Hash][]byte)
@@ -82,8 +83,12 @@ func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common
 	// within the same block, the deletions must be aggregated first.
 	for addrHash, op := range deletes {
 		addr := op.address
-		destructs[addrHash] = struct{}{}
+		accounts[addrHash] = nil
 		accountsOrigin[addr] = op.origin
+
+		if len(op.storages) > 0 {
+			storages[addrHash] = op.storages
+		}
 		if len(op.storagesOrigin) > 0 {
 			storagesOrigin[addr] = op.storagesOrigin
 		}
@@ -95,35 +100,41 @@ func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common
 		if op.code != nil {
 			codes[addr] = *op.code
 		}
-		// Aggregate the account changes. The original account value will only
-		// be tracked if it's not present yet.
 		accounts[addrHash] = op.data
+
+		// Aggregate the account original value. If the account is already
+		// present in the aggregated accountsOrigin set, skip it.
 		if _, found := accountsOrigin[addr]; !found {
 			accountsOrigin[addr] = op.origin
 		}
-		// Aggregate the storage changes. The original storage slot value will
-		// only be tracked if it's not present yet.
+		// Aggregate the storage mutation list. If a slot in op.storages is
+		// already present in aggregated storages set, the value will be
+		// overwritten.
 		if len(op.storages) > 0 {
-			storages[addrHash] = op.storages
-		}
-		if len(op.storagesOrigin) > 0 {
-			origin := storagesOrigin[addr]
-			if origin == nil {
-				storagesOrigin[addr] = op.storagesOrigin
-				continue
+			if _, exist := storages[addrHash]; !exist {
+				storages[addrHash] = op.storages
+			} else {
+				maps.Copy(storages[addrHash], op.storages)
 			}
-			for key, slot := range op.storagesOrigin {
-				if _, found := origin[key]; !found {
-					origin[key] = slot
+		}
+		// Aggregate the storage original values. If the slot is already present
+		// in aggregated storagesOrigin set, skip it.
+		if len(op.storagesOrigin) > 0 {
+			origin, exist := storagesOrigin[addr]
+			if !exist {
+				storagesOrigin[addr] = op.storagesOrigin
+			} else {
+				for key, slot := range op.storagesOrigin {
+					if _, found := origin[key]; !found {
+						origin[key] = slot
+					}
 				}
 			}
-			storagesOrigin[addr] = origin
 		}
 	}
 	return &stateUpdate{
 		originRoot:     types.TrieRootHash(originRoot),
 		root:           types.TrieRootHash(root),
-		destructs:      destructs,
 		accounts:       accounts,
 		accountsOrigin: accountsOrigin,
 		storages:       storages,
@@ -139,7 +150,6 @@ func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common
 // package.
 func (sc *stateUpdate) stateSet() *triedb.StateSet {
 	return &triedb.StateSet{
-		Destructs:      sc.destructs,
 		Accounts:       sc.accounts,
 		AccountsOrigin: sc.accountsOrigin,
 		Storages:       sc.storages,
diff --git a/triedb/states.go b/triedb/states.go
index 1f9a0de522..0b03f2b9f3 100644
--- a/triedb/states.go
+++ b/triedb/states.go
@@ -23,7 +23,6 @@ import (
 
 // StateSet represents a collection of mutated states during a state transition.
 type StateSet struct {
-	Destructs      map[common.Hash]struct{}                  // Destructed accounts
 	Accounts       map[common.Hash][]byte                    // Mutated accounts in 'slim RLP' encoding
 	AccountsOrigin map[common.Address][]byte                 // Original values of mutated accounts in 'slim RLP' encoding
 	Storages       map[common.Hash]map[common.Hash][]byte    // Mutated storage slots in 'prefix-zero-trimmed' RLP format
@@ -33,7 +32,6 @@ type StateSet struct {
 // NewStateSet initializes an empty state set.
 func NewStateSet() *StateSet {
 	return &StateSet{
-		Destructs:      make(map[common.Hash]struct{}),
 		Accounts:       make(map[common.Hash][]byte),
 		AccountsOrigin: make(map[common.Address][]byte),
 		Storages:       make(map[common.Hash]map[common.Hash][]byte),