diff --git a/core/vm/gas_table.go b/core/vm/gas_table.go
index a067f38e6a..88490c76c5 100644
--- a/core/vm/gas_table.go
+++ b/core/vm/gas_table.go
@@ -19,6 +19,7 @@ package vm
 import (
 	"errors"
 	"fmt"
+
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/common/math"
 	"github.com/ethereum/go-ethereum/params"
@@ -420,7 +421,11 @@ func gasCallIntrinsic(evm *EVM, contract *Contract, stack *Stack, mem *Memory, m
 	if gas, overflow = math.SafeAdd(memoryGas, transferGas); overflow {
 		return 0, ErrGasUintOverflow
 	}
-
+	// Terminate the gas measurement if the leftover gas is not sufficient,
+	// it can effectively prevent accessing the states in the following steps.
+	if contract.Gas < gas {
+		return 0, ErrOutOfGas
+	}
 	// Stateful check
 	var stateGas uint64
 	if evm.chainRules.IsEIP158 {
diff --git a/core/vm/operations_acl.go b/core/vm/operations_acl.go
index 0bd8ec2d9d..addd2b162f 100644
--- a/core/vm/operations_acl.go
+++ b/core/vm/operations_acl.go
@@ -308,7 +308,8 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 			return 0, err
 		}
 		// Terminate the gas measurement if the leftover gas is not sufficient,
-		// it can effectively prevent accessing the states in the following steps
+		// it can effectively prevent accessing the states in the following steps.
+		// It's an essential safeguard before any stateful check.
 		if contract.Gas < intrinsicCost {
 			return 0, ErrOutOfGas
 		}
@@ -325,7 +326,8 @@ func makeCallVariantGasCallEIP7702(intrinsicFunc gasFunc) gasFunc {
 				return 0, ErrOutOfGas
 			}
 		}
-
+		// Calculate the gas budget for the nested call. The costs defined by
+		// EIP-2929 and EIP-7702 have already been applied.
 		evm.callGasTemp, err = callGas(evm.chainRules.IsEIP150, contract.Gas, intrinsicCost, stack.Back(0))
 		if err != nil {
 			return 0, err