diff --git a/cmd/evm/internal/t8ntool/execution.go b/cmd/evm/internal/t8ntool/execution.go
index f35b28510c..5178c0d4df 100644
--- a/cmd/evm/internal/t8ntool/execution.go
+++ b/cmd/evm/internal/t8ntool/execution.go
@@ -160,6 +160,7 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 
 		isEIP4762   = chainConfig.IsUBT(big.NewInt(int64(pre.Env.Number)), pre.Env.Timestamp)
 		isAmsterdam = chainConfig.IsAmsterdam(big.NewInt(int64(pre.Env.Number)), pre.Env.Timestamp)
+		rules       = chainConfig.Rules(big.NewInt(int64(pre.Env.Number)), pre.Env.Random != nil, pre.Env.Timestamp)
 	)
 	if pre.AllocPath != "" {
 		var err error
@@ -308,7 +309,7 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 		receipts = append(receipts, receipt)
 		blockAccessList.Merge(bal)
 	}
-	statedb.IntermediateRoot(chainConfig.IsEIP158(vmContext.BlockNumber))
+	statedb.IntermediateRoot(rules)
 
 	// TODO(rjl493456442) call engine.Finalize() instead
 	// Add mining reward? (-1 means rewards are disabled)
@@ -369,7 +370,7 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 	blockAccessList.Merge(bal)
 
 	// Commit block
-	root, err := statedb.Commit(vmContext.BlockNumber.Uint64(), chainConfig.IsEIP158(vmContext.BlockNumber), chainConfig.IsCancun(vmContext.BlockNumber, vmContext.Time))
+	root, err := statedb.Commit(rules, vmContext.BlockNumber.Uint64())
 	if err != nil {
 		return nil, nil, nil, NewError(ErrorEVM, fmt.Errorf("could not commit state: %v", err))
 	}
@@ -455,7 +456,7 @@ func MakePreState(db ethdb.Database, accounts types.GenesisAlloc, isBintrie bool
 		}
 	}
 	// Commit and re-open to start with a clean state.
-	root, err = statedb.Commit(0, false, false)
+	root, err = statedb.Commit(params.Rules{}, 0)
 	if err != nil {
 		panic(fmt.Errorf("failed to commit initial state: %v", err))
 	}
@@ -530,7 +531,7 @@ func MakePreStateStreaming(db ethdb.Database, allocPath string, isBintrie bool)
 		return nil, NewError(ErrorJson, fmt.Errorf("failed reading alloc closing token: %v", err))
 	}
 
-	root, err = statedb.Commit(0, false, false)
+	root, err = statedb.Commit(params.Rules{}, 0)
 	if err != nil {
 		return nil, NewError(ErrorEVM, fmt.Errorf("failed to commit initial state: %v", err))
 	}
diff --git a/cmd/evm/internal/t8ntool/transition.go b/cmd/evm/internal/t8ntool/transition.go
index 6c6667e409..5d6a627980 100644
--- a/cmd/evm/internal/t8ntool/transition.go
+++ b/cmd/evm/internal/t8ntool/transition.go
@@ -253,7 +253,7 @@ func Transition(ctx *cli.Context) error {
 			return NewError(ErrorEVM, errors.New("UBT alloc recorder was not enabled"))
 		}
 		collector = Alloc(rec.Alloc())
-		if err := mergeUnmigratedBaseAlloc(udb, s.IntermediateRoot(false), collector); err != nil {
+		if err := mergeUnmigratedBaseAlloc(udb, s.IntermediateRoot(params.Rules{}), collector); err != nil {
 			return NewError(ErrorEVM, fmt.Errorf("failed to merge base MPT alloc: %v", err))
 		}
 	}
diff --git a/cmd/evm/main.go b/cmd/evm/main.go
index 2b77741738..5d33b56f00 100644
--- a/cmd/evm/main.go
+++ b/cmd/evm/main.go
@@ -29,6 +29,7 @@ import (
 	"github.com/ethereum/go-ethereum/eth/tracers/logger"
 	"github.com/ethereum/go-ethereum/internal/debug"
 	"github.com/ethereum/go-ethereum/internal/flags"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/urfave/cli/v2"
 
 	// Force-load the tracer engines to trigger registration
@@ -340,7 +341,8 @@ func collectFiles(path string) []string {
 
 // dump returns a state dump for the most current trie.
 func dump(s *state.StateDB) *state.Dump {
-	root := s.IntermediateRoot(false)
+	// A dump is not a state transition: report accounts exactly as they are.
+	root := s.IntermediateRoot(params.Rules{})
 	cpy, _ := state.New(root, s.Database())
 	dump := cpy.RawDump(nil)
 	return &dump
diff --git a/cmd/evm/runner.go b/cmd/evm/runner.go
index 6d80056d04..e2923bce6e 100644
--- a/cmd/evm/runner.go
+++ b/cmd/evm/runner.go
@@ -339,7 +339,7 @@ func runCmd(ctx *cli.Context) error {
 	output, stats, err := timedExec(bench, execFunc)
 
 	if ctx.Bool(DumpFlag.Name) {
-		root, err := runtimeConfig.State.Commit(genesisConfig.Number, true, false)
+		root, err := runtimeConfig.State.Commit(params.Rules{IsEIP158: true}, genesisConfig.Number)
 		if err != nil {
 			fmt.Printf("Failed to commit changes %v\n", err)
 			return err
diff --git a/cmd/evm/staterunner.go b/cmd/evm/staterunner.go
index 1b0eb2ca2a..04341e98b3 100644
--- a/cmd/evm/staterunner.go
+++ b/cmd/evm/staterunner.go
@@ -28,6 +28,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/rawdb"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/internal/flags"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/tests"
 	"github.com/urfave/cli/v2"
 )
@@ -132,7 +133,7 @@ func runStateTest(ctx *cli.Context, fname string) ([]testResult, error) {
 			test.Run(st, cfg, false, rawdb.HashScheme, func(err error, state *tests.StateTestState) {
 				var root common.Hash
 				if state.StateDB != nil {
-					root = state.StateDB.IntermediateRoot(false)
+					root = state.StateDB.IntermediateRoot(params.Rules{})
 					result.Root = &root
 					fmt.Fprintf(os.Stderr, "{\"stateRoot\": \"%#x\"}\n", root)
 					// Dump any state to aid debugging.
diff --git a/core/block_validator.go b/core/block_validator.go
index 962fffb82a..bb43e51bb2 100644
--- a/core/block_validator.go
+++ b/core/block_validator.go
@@ -201,7 +201,8 @@ func (v *BlockValidator) ValidateState(block *types.Block, statedb *state.StateD
 	}
 	// Validate the state root against the received state root and throw
 	// an error if they don't match.
-	if root := statedb.IntermediateRoot(v.config.IsEIP158(header.Number)); header.Root != root {
+	rules := v.config.Rules(header.Number, header.Difficulty.Sign() == 0, header.Time)
+	if root := statedb.IntermediateRoot(rules); header.Root != root {
 		return fmt.Errorf("invalid merkle root (remote: %x local: %x) dberr: %w", header.Root, root, statedb.Error())
 	}
 	return nil
diff --git a/core/blockchain.go b/core/blockchain.go
index 1bcdaa071b..54b8ddf447 100644
--- a/core/blockchain.go
+++ b/core/blockchain.go
@@ -1665,12 +1665,11 @@ func (bc *BlockChain) writeBlockWithState(block *types.Block, receipts []*types.
 	var (
 		err          error
 		root         common.Hash
-		isEIP158     = bc.chainConfig.IsEIP158(block.Number())
-		isCancun     = bc.chainConfig.IsCancun(block.Number(), block.Time())
 		hasStateHook = bc.logger != nil && bc.logger.OnStateUpdate != nil
+		rules        = bc.chainConfig.Rules(block.Number(), block.Difficulty().Sign() == 0, block.Time())
 	)
 	if hasStateHook {
-		r, update, err := statedb.CommitWithUpdate(block.NumberU64(), isEIP158, isCancun)
+		r, update, err := statedb.CommitWithUpdate(rules, block.NumberU64())
 		if err != nil {
 			return err
 		}
@@ -1681,7 +1680,7 @@ func (bc *BlockChain) writeBlockWithState(block *types.Block, receipts []*types.
 		bc.logger.OnStateUpdate(trUpdate)
 		root = r
 	} else {
-		root, err = statedb.Commit(block.NumberU64(), isEIP158, isCancun)
+		root, err = statedb.Commit(rules, block.NumberU64())
 		if err != nil {
 			return err
 		}
diff --git a/core/blockchain_test.go b/core/blockchain_test.go
index 863e53474f..7820ee3d58 100644
--- a/core/blockchain_test.go
+++ b/core/blockchain_test.go
@@ -173,7 +173,7 @@ func testBlockChainImport(chain types.Blocks, blockchain *BlockChain) error {
 
 		blockchain.chainmu.MustLock()
 		rawdb.WriteBlock(blockchain.db, block)
-		statedb.Commit(block.NumberU64(), false, false)
+		statedb.Commit(params.Rules{}, block.NumberU64())
 		blockchain.chainmu.Unlock()
 	}
 	return nil
diff --git a/core/chain_makers.go b/core/chain_makers.go
index aebc9eaa51..99c36b5366 100644
--- a/core/chain_makers.go
+++ b/core/chain_makers.go
@@ -356,7 +356,7 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 
 	genblock := func(i int, parent *types.Block, triedb *triedb.Database, statedb *state.StateDB) (*types.Block, types.Receipts) {
 		b := &BlockGen{i: i, cm: cm, parent: parent, statedb: statedb, engine: engine}
-		b.header = cm.makeHeader(parent, statedb, b.engine)
+		b.header = cm.makeHeader(parent, b.engine)
 		b.bal = bal.NewConstructionBlockAccessList()
 
 		// Set the difficulty for clique block. The chain maker doesn't have access
@@ -441,7 +441,8 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 		block := AssembleBlock(cm, b.header, statedb, &body, b.receipts, b.bal)
 
 		// Write state changes to db
-		root, err := statedb.Commit(b.header.Number.Uint64(), config.IsEIP158(b.header.Number), config.IsCancun(b.header.Number, b.header.Time))
+		rules := config.Rules(b.header.Number, b.header.Difficulty.Sign() == 0, b.header.Time)
+		root, err := statedb.Commit(rules, b.header.Number.Uint64())
 		if err != nil {
 			panic(fmt.Sprintf("state write error: %v", err))
 		}
@@ -452,7 +453,7 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 	}
 
 	// Forcibly use hash-based state scheme for retaining all nodes in disk.
-	var triedbConfig *triedb.Config = triedb.HashDefaults
+	var triedbConfig = triedb.HashDefaults
 	if config.IsUBT(config.ChainID, 0) {
 		triedbConfig = triedb.UBTDefaults
 	}
@@ -516,11 +517,10 @@ func GenerateChainWithGenesis(genesis *Genesis, engine consensus.Engine, n int,
 	return db, blocks, receipts
 }
 
-func (cm *chainMaker) makeHeader(parent *types.Block, state *state.StateDB, engine consensus.Engine) *types.Header {
+func (cm *chainMaker) makeHeader(parent *types.Block, engine consensus.Engine) *types.Header {
 	time := parent.Time() + 10 // block time is fixed at 10 seconds
 	parentHeader := parent.Header()
 	header := &types.Header{
-		Root:       state.IntermediateRoot(cm.config.IsEIP158(parent.Number())),
 		ParentHash: parent.Hash(),
 		Coinbase:   parent.Coinbase(),
 		Difficulty: engine.CalcDifficulty(cm, time, parentHeader),
@@ -528,7 +528,6 @@ func (cm *chainMaker) makeHeader(parent *types.Block, state *state.StateDB, engi
 		Number:     new(big.Int).Add(parent.Number(), common.Big1),
 		Time:       time,
 	}
-
 	if cm.config.IsLondon(header.Number) {
 		header.BaseFee = eip1559.CalcBaseFee(cm.config, parentHeader)
 		if !cm.config.IsLondon(parent.Number()) {
diff --git a/core/eip7928_test.go b/core/eip7928_test.go
index 3f53fcecc9..3f36060eec 100644
--- a/core/eip7928_test.go
+++ b/core/eip7928_test.go
@@ -133,7 +133,7 @@ func assertParallelEquiv(t *testing.T, gspec *Genesis, engine consensus.Engine,
 	if err != nil {
 		t.Fatalf("parallel process: %v", err)
 	}
-	parRoot := parState.IntermediateRoot(gspec.Config.IsEIP158(block.Number()))
+	parRoot := parState.IntermediateRoot(gspec.Config.Rules(block.Number(), block.Difficulty().Sign() == 0, block.Time()))
 
 	// Sequential path, forced explicitly via DisableParallelExecution.
 	seqState, err := bc.State()
diff --git a/core/eip8037_test.go b/core/eip8037_test.go
index 8dc99d7aa6..a0b9cc6ee9 100644
--- a/core/eip8037_test.go
+++ b/core/eip8037_test.go
@@ -71,7 +71,7 @@ func mkState(alloc types.GenesisAlloc) *state.StateDB {
 			sdb.SetState(addr, k, v)
 		}
 	}
-	sdb.Finalise(true)
+	sdb.Finalise(params.Rules{IsEIP158: true})
 	return sdb
 }
 
@@ -98,7 +98,7 @@ func mkCommittedState(t *testing.T, alloc types.GenesisAlloc) *state.StateDB {
 			sdb.SetState(addr, k, v)
 		}
 	}
-	root, err := sdb.Commit(0, false, false)
+	root, err := sdb.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("commit prestate: %v", err)
 	}
diff --git a/core/genesis.go b/core/genesis.go
index 4073d0f86c..2cc3312f02 100644
--- a/core/genesis.go
+++ b/core/genesis.go
@@ -148,6 +148,7 @@ func hashAlloc(ga *types.GenesisAlloc, isUBT bool) (common.Hash, error) {
 		emptyRoot = types.EmptyBinaryHash
 	}
 	db := rawdb.NewMemoryDatabase()
+
 	statedb, err := state.New(emptyRoot, state.NewDatabase(triedb.NewDatabase(db, config), nil))
 	if err != nil {
 		return common.Hash{}, err
@@ -162,7 +163,7 @@ func hashAlloc(ga *types.GenesisAlloc, isUBT bool) (common.Hash, error) {
 			statedb.SetState(addr, key, value)
 		}
 	}
-	return statedb.Commit(0, false, false)
+	return statedb.Commit(params.Rules{}, 0)
 }
 
 // flushAlloc is very similar with hash, but the main difference is all the
@@ -191,7 +192,7 @@ func flushAlloc(ga *types.GenesisAlloc, triedb *triedb.Database, tracer *tracing
 
 	var root common.Hash
 	if tracer != nil && tracer.OnStateUpdate != nil {
-		r, update, err := statedb.CommitWithUpdate(0, false, false)
+		r, update, err := statedb.CommitWithUpdate(params.Rules{}, 0)
 		if err != nil {
 			return common.Hash{}, err
 		}
@@ -202,7 +203,7 @@ func flushAlloc(ga *types.GenesisAlloc, triedb *triedb.Database, tracer *tracing
 		tracer.OnStateUpdate(trUpdate)
 		root = r
 	} else {
-		root, err = statedb.Commit(0, false, false)
+		root, err = statedb.Commit(params.Rules{}, 0)
 		if err != nil {
 			return common.Hash{}, err
 		}
diff --git a/core/state/state_test.go b/core/state/state_test.go
index eeeb7fa2df..1640be880a 100644
--- a/core/state/state_test.go
+++ b/core/state/state_test.go
@@ -25,6 +25,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/rawdb"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/triedb"
 	"github.com/holiman/uint256"
 )
@@ -54,7 +55,7 @@ func TestDump(t *testing.T) {
 	obj3.SetBalance(uint256.NewInt(44))
 
 	// write some of them to the trie
-	root, _ := s.state.Commit(0, false, false)
+	root, _ := s.state.Commit(params.Rules{}, 0)
 
 	// check that DumpToCollector contains the state objects that are in trie
 	s.state, _ = New(root, tdb)
@@ -112,7 +113,7 @@ func TestIterativeDump(t *testing.T) {
 	obj4.AddBalance(uint256.NewInt(1337))
 
 	// write some of them to the trie
-	root, _ := s.state.Commit(0, false, false)
+	root, _ := s.state.Commit(params.Rules{}, 0)
 	s.state, _ = New(root, tdb)
 
 	b := &bytes.Buffer{}
@@ -138,7 +139,7 @@ func TestNull(t *testing.T) {
 	var value common.Hash
 
 	s.state.SetState(address, common.Hash{}, value)
-	s.state.Commit(0, false, false)
+	s.state.Commit(params.Rules{}, 0)
 
 	if value := s.state.GetState(address, common.Hash{}); value != (common.Hash{}) {
 		t.Errorf("expected empty current value, got %x", value)
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 3cc67cebee..8a65cb4028 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -776,9 +776,9 @@ func (s *StateDB) GetRefund() uint64 {
 // Finalise finalises the state by removing the destructed objects and clears
 // the journal as well as the refunds. Finalise, however, will not push any updates
 // into the tries just yet. Only IntermediateRoot or Commit will do that.
-func (s *StateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlockAccessList {
-	if s.stateAccessList != nil {
-		return s.finaliseAmsterdam(deleteEmptyObjects)
+func (s *StateDB) Finalise(rules params.Rules) *bal.ConstructionBlockAccessList {
+	if rules.IsAmsterdam {
+		return s.finaliseAmsterdam(rules)
 	}
 	addressesToPrefetch := make([]common.Address, 0, len(s.journal.mutations))
 	for addr := range s.journal.mutations {
@@ -795,7 +795,7 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlockAccess
 			// finalise or delete, so ignore it here.
 			continue
 		}
-		if obj.selfDestructed || (deleteEmptyObjects && obj.empty()) {
+		if obj.selfDestructed || (rules.IsEIP158 && obj.empty()) {
 			delete(s.stateObjects, obj.address)
 			s.markDelete(addr)
 
@@ -817,12 +817,17 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlockAccess
 		}
 	}
 	// Invalidate journal because reverting across transactions is not allowed.
-	s.clearJournalAndRefund()
+	s.clearInternal()
 
 	return nil
 }
 
 func (s *StateDB) recordAccessListChanges(addr common.Address, state *journalMutationState) {
+	// No list means we are outside a transaction scope (e.g, PostExecution
+	// without a preceding Prepare), skip BAL recording.
+	if s.stateAccessList == nil {
+		return
+	}
 	var (
 		balance = uint256.NewInt(0)
 		nonce   uint64
@@ -849,7 +854,7 @@ func (s *StateDB) recordAccessListChanges(addr common.Address, state *journalMut
 }
 
 // finaliseAmsterdam is the Amsterdam-and-later variant of Finalise.
-func (s *StateDB) finaliseAmsterdam(deleteEmptyObjects bool) *bal.ConstructionBlockAccessList {
+func (s *StateDB) finaliseAmsterdam(rules params.Rules) *bal.ConstructionBlockAccessList {
 	addressesToPrefetch := make([]common.Address, 0, len(s.journal.mutations))
 	for addr, state := range s.journal.mutations {
 		obj, exist := s.stateObjects[addr]
@@ -886,7 +891,7 @@ func (s *StateDB) finaliseAmsterdam(deleteEmptyObjects bool) *bal.ConstructionBl
 				}
 			}
 
-		case deleteEmptyObjects && obj.empty():
+		case rules.IsEIP158 && obj.empty():
 			// EIP-161: a touched, empty account is removed.
 			delete(s.stateObjects, obj.address)
 			s.markDelete(addr)
@@ -913,17 +918,17 @@ func (s *StateDB) finaliseAmsterdam(deleteEmptyObjects bool) *bal.ConstructionBl
 		}
 	}
 	// Invalidate journal because reverting across transactions is not allowed.
-	s.clearJournalAndRefund()
-
-	return s.stateAccessList
+	bal := s.stateAccessList
+	s.clearInternal()
+	return bal
 }
 
 // IntermediateRoot computes the current root hash of the state trie.
 // It is called in between transactions to get the root hash that
 // goes into transaction receipts.
-func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
+func (s *StateDB) IntermediateRoot(rules params.Rules) common.Hash {
 	// Finalise all the dirty storage states and write them into the tries
-	s.Finalise(deleteEmptyObjects)
+	s.Finalise(rules)
 
 	// Initialize the trie if it's not constructed yet. If the prefetch
 	// is enabled, the trie constructed below will be replaced by the
@@ -1134,9 +1139,17 @@ func (s *StateDB) SetTxContext(thash common.Hash, ti int, blockAccessIndex uint3
 	s.blockAccessIndex = blockAccessIndex
 }
 
-func (s *StateDB) clearJournalAndRefund() {
+func (s *StateDB) clearInternal() {
 	s.journal.reset()
 	s.refund = 0
+
+	// The access list built during this scope has been handed off to the caller,
+	// which merges it into the block-level list by adopting the account objects
+	// rather than copying them.
+	//
+	// Dereferencing the accessList explicitly, avoiding any following mutations
+	// affecting the external BAL.
+	s.stateAccessList = nil
 }
 
 // deleteStorage is designed to delete the storage trie of a designated account.
@@ -1204,7 +1217,7 @@ func (s *StateDB) deleteStorage(addrHash common.Hash, root common.Hash) (map[com
 // with their values be tracked as original value.
 // In case (d), **original** account along with its storages should be deleted,
 // with their values be tracked as original value.
-func (s *StateDB) handleDestruction(noStorageWiping bool) (map[common.Hash]*AccountDelete, []*trienode.NodeSet, error) {
+func (s *StateDB) handleDestruction(rules params.Rules) (map[common.Hash]*AccountDelete, []*trienode.NodeSet, error) {
 	var (
 		nodes   []*trienode.NodeSet
 		deletes = make(map[common.Hash]*AccountDelete)
@@ -1232,7 +1245,7 @@ func (s *StateDB) handleDestruction(noStorageWiping bool) (map[common.Hash]*Acco
 		if prev.Root == types.EmptyRootHash || s.db.Type().Is(TypeUBT) {
 			continue
 		}
-		if noStorageWiping {
+		if rules.IsCancun {
 			return nil, nil, fmt.Errorf("unexpected storage wiping, %x", addr)
 		}
 		// Remove storage slots belonging to the account.
@@ -1256,13 +1269,13 @@ func (s *StateDB) GetTrie() Trie {
 
 // commit gathers the state mutations accumulated along with the associated
 // trie changes, resetting all internal flags with the new state as the base.
-func (s *StateDB) commit(deleteEmptyObjects bool, noStorageWiping bool, blockNumber uint64) (*StateUpdate, error) {
+func (s *StateDB) commit(rules params.Rules, blockNumber uint64) (*StateUpdate, error) {
 	// Short circuit in case any database failure occurred earlier.
 	if s.dbErr != nil {
 		return nil, fmt.Errorf("commit aborted due to earlier error: %v", s.dbErr)
 	}
 	// Finalize any pending changes and merge everything into the tries
-	root := s.IntermediateRoot(deleteEmptyObjects)
+	root := s.IntermediateRoot(rules)
 
 	// Short circuit if any error occurs within the IntermediateRoot.
 	if s.dbErr != nil {
@@ -1310,7 +1323,7 @@ func (s *StateDB) commit(deleteEmptyObjects bool, noStorageWiping bool, blockNum
 	// the same block, account deletions must be processed first. This ensures
 	// that the storage trie nodes deleted during destruction and recreated
 	// during subsequent resurrection can be combined correctly.
-	deletes, delNodes, err := s.handleDestruction(noStorageWiping)
+	deletes, delNodes, err := s.handleDestruction(rules)
 	if err != nil {
 		return nil, err
 	}
@@ -1406,7 +1419,7 @@ func (s *StateDB) commit(deleteEmptyObjects bool, noStorageWiping bool, blockNum
 	s.originalRoot = root
 
 	typ := StorageKeyHashed
-	if noStorageWiping {
+	if rules.IsCancun {
 		typ = StorageKeyPlain
 	}
 	return NewStateUpdate(typ, origin, root, blockNumber, deletes, updates, nodes), nil
@@ -1414,8 +1427,8 @@ func (s *StateDB) commit(deleteEmptyObjects bool, noStorageWiping bool, blockNum
 
 // commitAndFlush is a wrapper of commit which also commits the state mutations
 // to the configured data stores.
-func (s *StateDB) commitAndFlush(block uint64, deleteEmptyObjects bool, noStorageWiping bool, deriveCodeFields bool) (*StateUpdate, error) {
-	ret, err := s.commit(deleteEmptyObjects, noStorageWiping, block)
+func (s *StateDB) commitAndFlush(rules params.Rules, block uint64, deriveCodeFields bool) (*StateUpdate, error) {
+	ret, err := s.commit(rules, block)
 	if err != nil {
 		return nil, err
 	}
@@ -1446,12 +1459,10 @@ func (s *StateDB) commitAndFlush(block uint64, deleteEmptyObjects bool, noStorag
 // The associated block number of the state transition is also provided
 // for more chain context.
 //
-// noStorageWiping is a flag indicating whether storage wiping is permitted.
-// Since self-destruction was deprecated with the Cancun fork and there are
-// no empty accounts left that could be deleted by EIP-158, storage wiping
-// should not occur.
-func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool, noStorageWiping bool) (common.Hash, error) {
-	ret, err := s.commitAndFlush(block, deleteEmptyObjects, noStorageWiping, false)
+// Whether empty accounts are deleted and whether storage wiping is permitted
+// both follow from the fork rules this state was created with.
+func (s *StateDB) Commit(rules params.Rules, block uint64) (common.Hash, error) {
+	ret, err := s.commitAndFlush(rules, block, false)
 	if err != nil {
 		return common.Hash{}, err
 	}
@@ -1459,9 +1470,9 @@ func (s *StateDB) Commit(block uint64, deleteEmptyObjects bool, noStorageWiping
 }
 
 // CommitWithUpdate writes the state mutations and returns the state update for
-// external processing (e.g., live tracing hooks).
-func (s *StateDB) CommitWithUpdate(block uint64, deleteEmptyObjects bool, noStorageWiping bool) (common.Hash, *StateUpdate, error) {
-	ret, err := s.commitAndFlush(block, deleteEmptyObjects, noStorageWiping, true)
+// external processing (e.g., live tracing hooks or size tracker).
+func (s *StateDB) CommitWithUpdate(rules params.Rules, block uint64) (common.Hash, *StateUpdate, error) {
+	ret, err := s.commitAndFlush(rules, block, true)
 	if err != nil {
 		return common.Hash{}, nil, err
 	}
diff --git a/core/state/statedb_eip_7928_test.go b/core/state/statedb_eip_7928_test.go
index d96aad8fde..37f5460e49 100644
--- a/core/state/statedb_eip_7928_test.go
+++ b/core/state/statedb_eip_7928_test.go
@@ -23,6 +23,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/types/bal"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
 )
 
@@ -49,7 +50,7 @@ func TestApplyBlockAccessListConcurrentPrefetch(t *testing.T) {
 		base.SetCode(addr, code, tracing.CodeChangeUnspecified)
 		base.SetState(addr, slot, common.HexToHash("0xaa"))
 	}
-	root0, err := base.Commit(0, false, false)
+	root0, err := base.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("commit base: %v", err)
 	}
@@ -63,7 +64,7 @@ func TestApplyBlockAccessListConcurrentPrefetch(t *testing.T) {
 	}
 	seq, _ := New(root0, db)
 	mutate(seq)
-	wantRoot := seq.IntermediateRoot(true)
+	wantRoot := seq.IntermediateRoot(params.Rules{IsEIP158: true})
 
 	cb := bal.NewConstructionBlockAccessList()
 	for i := range n {
@@ -77,7 +78,7 @@ func TestApplyBlockAccessListConcurrentPrefetch(t *testing.T) {
 		balState.StopPrefetcher()
 		t.Fatalf("apply block access list: %v", err)
 	}
-	gotRoot := balState.IntermediateRoot(true)
+	gotRoot := balState.IntermediateRoot(params.Rules{IsEIP158: true})
 	balState.StopPrefetcher()
 
 	if gotRoot != wantRoot {
@@ -113,7 +114,7 @@ func TestApplyBlockAccessListMatchesSequential(t *testing.T) {
 	base.SetCode(contract, code, tracing.CodeChangeUnspecified)
 	base.SetState(contract, slotA, common.HexToHash("0xaa"))
 	base.SetState(contract, slotB, common.HexToHash("0xbb"))
-	root0, err := base.Commit(0, false, false)
+	root0, err := base.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("commit base: %v", err)
 	}
@@ -131,7 +132,7 @@ func TestApplyBlockAccessListMatchesSequential(t *testing.T) {
 	// Sequential reference root.
 	seq, _ := New(root0, db)
 	mutate(seq)
-	wantRoot := seq.IntermediateRoot(true)
+	wantRoot := seq.IntermediateRoot(params.Rules{IsEIP158: true})
 	if wantRoot == root0 {
 		t.Fatal("mutations did not change the state root")
 	}
@@ -152,7 +153,7 @@ func TestApplyBlockAccessListMatchesSequential(t *testing.T) {
 		balState.StopPrefetcher()
 		t.Fatalf("apply block access list: %v", err)
 	}
-	gotRoot := balState.IntermediateRoot(true)
+	gotRoot := balState.IntermediateRoot(params.Rules{IsEIP158: true})
 	balState.StopPrefetcher()
 
 	if gotRoot != wantRoot {
diff --git a/core/state/statedb_fuzz_test.go b/core/state/statedb_fuzz_test.go
index c796b416a3..29def3c91a 100644
--- a/core/state/statedb_fuzz_test.go
+++ b/core/state/statedb_fuzz_test.go
@@ -35,6 +35,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/rlp"
 	"github.com/ethereum/go-ethereum/trie"
 	"github.com/ethereum/go-ethereum/triedb"
@@ -217,19 +218,19 @@ func (test *stateTest) run() bool {
 		for i, action := range actions {
 			if i%test.chunk == 0 && i != 0 {
 				if byzantium {
-					state.Finalise(true) // call finalise at the transaction boundary
+					state.Finalise(params.Rules{IsEIP158: true}) // call finalise at the transaction boundary
 				} else {
-					state.IntermediateRoot(true) // call intermediateRoot at the transaction boundary
+					state.IntermediateRoot(params.Rules{IsEIP158: true}) // call intermediateRoot at the transaction boundary
 				}
 			}
 			action.fn(action, state)
 		}
 		if byzantium {
-			state.Finalise(true) // call finalise at the transaction boundary
+			state.Finalise(params.Rules{IsEIP158: true}) // call finalise at the transaction boundary
 		} else {
-			state.IntermediateRoot(true) // call intermediateRoot at the transaction boundary
+			state.IntermediateRoot(params.Rules{IsEIP158: true}) // call intermediateRoot at the transaction boundary
 		}
-		ret, err := state.commitAndFlush(0, true, false, false) // call commit at the block boundary
+		ret, err := state.commitAndFlush(params.Rules{IsEIP158: true}, 0, false) // call commit at the block boundary
 		if err != nil {
 			panic(err)
 		}
diff --git a/core/state/statedb_hooked.go b/core/state/statedb_hooked.go
index 73e8253311..bebe21cdf1 100644
--- a/core/state/statedb_hooked.go
+++ b/core/state/statedb_hooked.go
@@ -230,10 +230,10 @@ func (s *hookedStateDB) AddLog(log *types.Log) {
 	}
 }
 
-func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlockAccessList {
+func (s *hookedStateDB) Finalise(rules params.Rules) *bal.ConstructionBlockAccessList {
 	if s.hooks.OnBalanceChange == nil && s.hooks.OnNonceChangeV2 == nil && s.hooks.OnNonceChange == nil && s.hooks.OnCodeChangeV2 == nil && s.hooks.OnCodeChange == nil {
 		// Short circuit if no relevant hooks are set.
-		return s.inner.Finalise(deleteEmptyObjects)
+		return s.inner.Finalise(rules)
 	}
 
 	// Collect all self-destructed addresses first, then sort them to ensure
@@ -255,7 +255,7 @@ func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlock
 	// EIP-8246 (Amsterdam) removes the SELFDESTRUCT burn: a self-destructed
 	// account that retains a non-zero balance is preserved as a balance-only
 	// account rather than removed, so its balance is no longer burnt.
-	burnsBalance := s.inner.stateAccessList == nil
+	burnsBalance := !rules.IsAmsterdam
 
 	for _, addr := range selfDestructedAddrs {
 		obj := s.inner.stateObjects[addr]
@@ -288,7 +288,7 @@ func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) *bal.ConstructionBlock
 			s.hooks.OnCodeChange(addr, prevCodeHash, s.inner.GetCode(addr), types.EmptyCodeHash, nil)
 		}
 	}
-	return s.inner.Finalise(deleteEmptyObjects)
+	return s.inner.Finalise(rules)
 }
 
 func (s *hookedStateDB) SetTxContext(thash common.Hash, ti int, blockAccessIndex uint32) {
diff --git a/core/state/statedb_hooked_test.go b/core/state/statedb_hooked_test.go
index fad234f848..76bd683d59 100644
--- a/core/state/statedb_hooked_test.go
+++ b/core/state/statedb_hooked_test.go
@@ -24,6 +24,7 @@ import (
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
 )
 
@@ -66,14 +67,14 @@ func TestBurn(t *testing.T) {
 	createAndDestroy(addB)
 	hooked.AddBalance(addA, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
 	hooked.AddBalance(addB, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
-	hooked.Finalise(true)
+	hooked.Finalise(params.Rules{IsEIP158: true})
 
 	// Tx 2: create and destroy address C, then commit
 	createAndDestroy(addC)
 	hooked.AddBalance(addC, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
-	hooked.Finalise(true)
+	hooked.Finalise(params.Rules{IsEIP158: true})
 
-	s.Commit(0, false, false)
+	s.Commit(params.Rules{}, 0)
 	if have, want := burned, uint256.NewInt(600); !have.Eq(want) {
 		t.Fatalf("burn-count wrong, have %v want %v", have, want)
 	}
@@ -160,7 +161,7 @@ func TestHooks_OnCodeChangeV2(t *testing.T) {
 	sdb.SetCode(common.Address{0xbb}, []byte{0x13, 38}, tracing.CodeChangeContractCreation)
 	sdb.CreateContract(common.Address{0xbb})
 	sdb.SelfDestruct(common.Address{0xbb})
-	sdb.Finalise(true)
+	sdb.Finalise(params.Rules{IsEIP158: true})
 
 	if len(result) != len(wants) {
 		t.Fatalf("number of tracing events wrong, have %d want %d", len(result), len(wants))
diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 6f4282054e..8aa412b51e 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -37,6 +37,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/rlp"
 	"github.com/ethereum/go-ethereum/trie"
 	"github.com/ethereum/go-ethereum/trie/trienode"
@@ -70,7 +71,7 @@ func TestUpdateLeaks(t *testing.T) {
 		}
 	}
 
-	root := state.IntermediateRoot(false)
+	root := state.IntermediateRoot(params.Rules{})
 	if err := tdb.Commit(root, false); err != nil {
 		t.Errorf("can not commit trie %v to persistent database", root.Hex())
 	}
@@ -111,7 +112,7 @@ func TestIntermediateLeaks(t *testing.T) {
 		modify(transState, common.Address{i}, i, 0)
 	}
 	// Write modifications to trie.
-	transState.IntermediateRoot(false)
+	transState.IntermediateRoot(params.Rules{})
 
 	// Overwrite all the data with new values in the transient database.
 	for i := byte(0); i < 255; i++ {
@@ -120,7 +121,7 @@ func TestIntermediateLeaks(t *testing.T) {
 	}
 
 	// Commit and cross check the databases.
-	transRoot, err := transState.Commit(0, false, false)
+	transRoot, err := transState.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("failed to commit transition state: %v", err)
 	}
@@ -128,7 +129,7 @@ func TestIntermediateLeaks(t *testing.T) {
 		t.Errorf("can not commit trie %v to persistent database", transRoot.Hex())
 	}
 
-	finalRoot, err := finalState.Commit(0, false, false)
+	finalRoot, err := finalState.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("failed to commit final state: %v", err)
 	}
@@ -173,7 +174,7 @@ func TestCopy(t *testing.T) {
 		obj := orig.getOrNewStateObject(common.BytesToAddress([]byte{i}))
 		obj.AddBalance(uint256.NewInt(uint64(i)))
 	}
-	orig.Finalise(false)
+	orig.Finalise(params.Rules{})
 
 	// Copy the state
 	copy := orig.Copy()
@@ -195,7 +196,7 @@ func TestCopy(t *testing.T) {
 	// Finalise the changes on all concurrently
 	finalise := func(wg *sync.WaitGroup, db *StateDB) {
 		defer wg.Done()
-		db.Finalise(true)
+		db.Finalise(params.Rules{IsEIP158: true})
 	}
 
 	var wg sync.WaitGroup
@@ -235,7 +236,7 @@ func TestCopyWithDirtyJournal(t *testing.T) {
 		obj.AddBalance(uint256.NewInt(uint64(i)))
 		obj.data.Root = common.HexToHash("0xdeadbeef")
 	}
-	root, _ := orig.Commit(0, true, false)
+	root, _ := orig.Commit(params.Rules{IsEIP158: true}, 0)
 	orig, _ = New(root, db)
 
 	// modify all in memory without finalizing
@@ -246,21 +247,21 @@ func TestCopyWithDirtyJournal(t *testing.T) {
 	}
 	cpy := orig.Copy()
 
-	orig.Finalise(true)
+	orig.Finalise(params.Rules{IsEIP158: true})
 	for i := byte(0); i < 255; i++ {
 		balance := orig.GetBalance(common.BytesToAddress([]byte{i}))
 		if !balance.IsZero() {
 			t.Errorf("Unexpected balance %x", root)
 		}
 	}
-	cpy.Finalise(true)
+	cpy.Finalise(params.Rules{IsEIP158: true})
 	for i := byte(0); i < 255; i++ {
 		balance := cpy.GetBalance(common.BytesToAddress([]byte{i}))
 		if !balance.IsZero() {
 			t.Errorf("Unexpected balance %x", root)
 		}
 	}
-	if cpy.IntermediateRoot(true) != orig.IntermediateRoot(true) {
+	if cpy.IntermediateRoot(params.Rules{IsEIP158: true}) != orig.IntermediateRoot(params.Rules{IsEIP158: true}) {
 		t.Error("State is not equal after copy")
 	}
 }
@@ -278,14 +279,14 @@ func TestCopyObjectState(t *testing.T) {
 		obj.AddBalance(uint256.NewInt(uint64(i)))
 		obj.data.Root = common.HexToHash("0xdeadbeef")
 	}
-	orig.Finalise(true)
+	orig.Finalise(params.Rules{IsEIP158: true})
 	cpy := orig.Copy()
 	for _, op := range cpy.mutations {
 		if have, want := op.applied, false; have != want {
 			t.Fatalf("Error in test itself, the 'done' flag should not be set before Commit, have %v want %v", have, want)
 		}
 	}
-	orig.Commit(0, true, false)
+	orig.Commit(params.Rules{IsEIP158: true}, 0)
 	for _, op := range cpy.mutations {
 		if have, want := op.applied, false; have != want {
 			t.Fatalf("Error: original state affected copy, have %v want %v", have, want)
@@ -690,7 +691,7 @@ func equalMutationSets(a, b map[common.Address]*journalMutationState) bool {
 func TestTouchDelete(t *testing.T) {
 	s := newStateEnv()
 	s.state.getOrNewStateObject(common.Address{})
-	root, _ := s.state.Commit(0, false, false)
+	root, _ := s.state.Commit(params.Rules{}, 0)
 	s.state, _ = New(root, s.state.db)
 
 	snapshot := s.state.Snapshot()
@@ -820,7 +821,7 @@ func TestCopyCommitCopy(t *testing.T) {
 		t.Fatalf("second copy committed storage slot mismatch: have %x, want %x", val, common.Hash{})
 	}
 	// Commit state, ensure states can be loaded from disk
-	root, _ := state.Commit(0, false, false)
+	root, _ := state.Commit(params.Rules{}, 0)
 	state, _ = New(root, tdb)
 	if balance := state.GetBalance(addr); balance.Cmp(uint256.NewInt(42)) != 0 {
 		t.Fatalf("state post-commit balance mismatch: have %v, want %v", balance, 42)
@@ -934,11 +935,11 @@ func TestCommitCopy(t *testing.T) {
 	if val := state.GetCommittedState(addr, skey1); val != (common.Hash{}) {
 		t.Fatalf("initial committed storage slot mismatch: have %x, want %x", val, common.Hash{})
 	}
-	root, _ := state.Commit(0, true, false)
+	root, _ := state.Commit(params.Rules{IsEIP158: true}, 0)
 
 	state, _ = New(root, db)
 	state.SetState(addr, skey2, sval2)
-	state.Commit(1, true, false)
+	state.Commit(params.Rules{IsEIP158: true}, 1)
 
 	// Copy the committed state database, the copied one is not fully functional.
 	copied := state.Copy()
@@ -979,19 +980,19 @@ func TestDeleteCreateRevert(t *testing.T) {
 	addr := common.BytesToAddress([]byte("so"))
 	state.SetBalance(addr, uint256.NewInt(1), tracing.BalanceChangeUnspecified)
 
-	root, _ := state.Commit(0, false, false)
+	root, _ := state.Commit(params.Rules{}, 0)
 	state, _ = New(root, state.db)
 
 	// Simulate self-destructing in one transaction, then create-reverting in another
 	state.SelfDestruct(addr)
-	state.Finalise(true)
+	state.Finalise(params.Rules{IsEIP158: true})
 
 	id := state.Snapshot()
 	state.SetBalance(addr, uint256.NewInt(2), tracing.BalanceChangeUnspecified)
 	state.RevertToSnapshot(id)
 
 	// Commit the entire state and make sure we don't crash and have the correct state
-	root, _ = state.Commit(0, true, false)
+	root, _ = state.Commit(params.Rules{IsEIP158: true}, 0)
 	state, _ = New(root, state.db)
 
 	if state.getStateObject(addr) != nil {
@@ -1006,7 +1007,7 @@ func TestWitnessIncludesAbsentAccountReads(t *testing.T) {
 		addr := common.Address{i + 1}
 		state.SetBalance(addr, uint256.NewInt(uint64(i+1)), tracing.BalanceChangeUnspecified)
 	}
-	root, err := state.Commit(0, false, false)
+	root, err := state.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("failed to commit initial state: %v", err)
 	}
@@ -1027,7 +1028,7 @@ func TestWitnessIncludesAbsentAccountReads(t *testing.T) {
 	if err := state.Error(); err != nil {
 		t.Fatalf("unexpected state error after read: %v", err)
 	}
-	if got := state.IntermediateRoot(false); got != root {
+	if got := state.IntermediateRoot(params.Rules{}); got != root {
 		t.Fatalf("unexpected root after read-only access: have %x want %x", got, root)
 	}
 	if err := state.Error(); err != nil {
@@ -1075,7 +1076,7 @@ func testMissingTrieNodes(t *testing.T, scheme string) {
 		a2 := common.BytesToAddress([]byte("another"))
 		state.SetBalance(a2, uint256.NewInt(100), tracing.BalanceChangeUnspecified)
 		state.SetCode(a2, []byte{1, 2, 4}, tracing.CodeChangeUnspecified)
-		root, _ = state.Commit(0, false, false)
+		root, _ = state.Commit(params.Rules{}, 0)
 		t.Logf("root: %x", root)
 		// force-flush
 		tdb.Commit(root, false)
@@ -1106,7 +1107,7 @@ func testMissingTrieNodes(t *testing.T, scheme string) {
 	}
 	// Modify the state
 	state.SetBalance(addr, uint256.NewInt(2), tracing.BalanceChangeUnspecified)
-	root, err := state.Commit(0, false, false)
+	root, err := state.Commit(params.Rules{}, 0)
 	if err == nil {
 		t.Fatalf("expected error, got root :%x", root)
 	}
@@ -1297,7 +1298,7 @@ func TestFlushOrderDataLoss(t *testing.T) {
 			state.SetState(common.Address{a}, common.Hash{a, s}, common.Hash{a, s})
 		}
 	}
-	root, err := state.Commit(0, false, false)
+	root, err := state.Commit(params.Rules{}, 0)
 	if err != nil {
 		t.Fatalf("failed to commit state trie: %v", err)
 	}
@@ -1372,7 +1373,7 @@ func TestDeleteStorage(t *testing.T) {
 		value := common.Hash(uint256.NewInt(uint64(10 * i)).Bytes32())
 		state.SetState(addr, slot, value)
 	}
-	root, _ := state.Commit(0, true, false)
+	root, _ := state.Commit(params.Rules{IsEIP158: true}, 0)
 	// Init phase done, create two states, one with snap and one without
 	fastState, _ := New(root, NewMPTDatabase(tdb, nil).WithSnapshot(snaps))
 	slowState, _ := New(root, NewMPTDatabase(tdb, nil))
diff --git a/core/state/sync_test.go b/core/state/sync_test.go
index e5e22deae5..f3bfd57891 100644
--- a/core/state/sync_test.go
+++ b/core/state/sync_test.go
@@ -25,6 +25,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/ethdb"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/rlp"
 	"github.com/ethereum/go-ethereum/trie"
 	"github.com/ethereum/go-ethereum/triedb"
@@ -81,7 +82,7 @@ func makeTestState(scheme string) (ethdb.Database, Database, *triedb.Database, c
 		}
 		accounts = append(accounts, acc)
 	}
-	root, _ := state.Commit(0, false, false)
+	root, _ := state.Commit(params.Rules{}, 0)
 
 	// Return the generated state
 	return db, sdb, nodeDb, root, accounts
diff --git a/core/state/trie_prefetcher_test.go b/core/state/trie_prefetcher_test.go
index 8a03d93a08..977effed6e 100644
--- a/core/state/trie_prefetcher_test.go
+++ b/core/state/trie_prefetcher_test.go
@@ -26,6 +26,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/internal/testrand"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/triedb"
 	"github.com/holiman/uint256"
 )
@@ -83,7 +84,7 @@ func TestVerklePrefetcher(t *testing.T) {
 	state.SetBalance(addr, uint256.NewInt(42), tracing.BalanceChangeUnspecified) // Change the account trie
 	state.SetCode(addr, []byte("hello"), tracing.CodeChangeUnspecified)          // Change an external metadata
 	state.SetState(addr, skey, sval)                                             // Change the storage trie
-	root, _ := state.Commit(0, true, false)
+	root, _ := state.Commit(params.Rules{IsEIP158: true}, 0)
 
 	state, _ = New(root, sdb)
 	fetcher := newTriePrefetcher(sdb, root, "", false)
diff --git a/core/state_processor.go b/core/state_processor.go
index 43ee7f34e5..15ce6c9d99 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -232,9 +232,9 @@ func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB,
 	// Update the state with pending changes.
 	var root []byte
 	if evm.ChainConfig().IsByzantium(blockNumber) {
-		bal = evm.StateDB.Finalise(true)
+		bal = evm.StateDB.Finalise(evm.GetRules())
 	} else {
-		root = statedb.IntermediateRoot(evm.ChainConfig().IsEIP158(blockNumber)).Bytes()
+		root = statedb.IntermediateRoot(evm.GetRules()).Bytes()
 	}
 	// Merge the tx-local access event into the "block-local" one, in order to collect
 	// all values, so that the witness can be built.
@@ -337,7 +337,7 @@ func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM, blockAccessList
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	blockAccessList.Merge(evm.StateDB.Finalise(true))
+	blockAccessList.Merge(evm.StateDB.Finalise(evm.GetRules()))
 }
 
 // ProcessParentBlockHash stores the parent block hash in the history storage contract
@@ -370,7 +370,7 @@ func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM, blockAccessList *
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	blockAccessList.Merge(evm.StateDB.Finalise(true))
+	blockAccessList.Merge(evm.StateDB.Finalise(evm.GetRules()))
 }
 
 // ProcessWithdrawalQueue calls the EIP-7002 withdrawal queue contract.
@@ -414,14 +414,14 @@ func processRequestsSystemCall(requests *[][]byte, rules params.Rules, evm *vm.E
 		To:        &addr,
 	}
 	evm.SetTxContext(NewEVMTxContext(msg))
-	evm.StateDB.Prepare(rules, common.Address{}, common.Address{}, nil, nil, nil)
+	evm.StateDB.Prepare(evm.GetRules(), common.Address{}, common.Address{}, nil, nil, nil)
 	evm.StateDB.SetTxContext(common.Hash{}, 0, blockAccessIndex)
 	evm.StateDB.AddAddressToAccessList(addr)
 	ret, _, err := evm.Call(msg.From, *msg.To, msg.Data, gasBudget, common.U2560)
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	bal := evm.StateDB.Finalise(true)
+	bal := evm.StateDB.Finalise(evm.GetRules())
 	if err != nil {
 		return fmt.Errorf("system call failed to execute: %v", err)
 	}
@@ -471,9 +471,10 @@ func onSystemCallStart(tracer *tracing.Hooks, ctx *tracing.VMContext) {
 // body and receipts.
 func AssembleBlock(chain consensus.ChainHeaderReader, header *types.Header, state *state.StateDB, body *types.Body, receipts []*types.Receipt, blockAccessList *bal.ConstructionBlockAccessList) *types.Block {
 	// Assign the post-transition state root
-	header.Root = state.IntermediateRoot(chain.Config().IsEIP158(header.Number))
+	rules := chain.Config().Rules(header.Number, header.Difficulty.Sign() == 0, header.Time)
+	header.Root = state.IntermediateRoot(rules)
 
-	if !chain.Config().IsAmsterdam(header.Number, header.Time) {
+	if !rules.IsAmsterdam {
 		return types.NewBlock(header, body, receipts, trie.NewStackTrie(nil))
 	}
 	// Assign the BlockAccessListHash if Amsterdam has been enabled
diff --git a/core/state_processor_parallel.go b/core/state_processor_parallel.go
index 4df1899f2a..6b4df1af85 100644
--- a/core/state_processor_parallel.go
+++ b/core/state_processor_parallel.go
@@ -105,7 +105,6 @@ func (p *StateProcessor) processParallel(ctx context.Context, block *types.Block
 		// blockAccessList is the access list rebuilt from the actual execution.
 		blockAccessList = bal.NewConstructionBlockAccessList()
 	)
-
 	// Resolve the parent state root, the point all execution reads from.
 	parent := p.chain.GetHeader(block.ParentHash(), block.NumberU64()-1)
 	if parent == nil {
@@ -135,7 +134,7 @@ func (p *StateProcessor) processParallel(ctx context.Context, block *types.Block
 		stateApply = time.Since(start)
 
 		start = time.Now()
-		statedb.IntermediateRoot(config.IsEIP158(header.Number))
+		statedb.IntermediateRoot(config.Rules(header.Number, header.Difficulty.Sign() == 0, header.Time))
 		stateHash = time.Since(start)
 		return statedb.Error()
 	})
diff --git a/core/stateless.go b/core/stateless.go
index 6c094248bd..0ca111c67d 100644
--- a/core/stateless.go
+++ b/core/stateless.go
@@ -77,6 +77,6 @@ func ExecuteStateless(ctx context.Context, config *params.ChainConfig, vmconfig
 	}
 	// Almost everything validated, but receipt and state root needs to be returned
 	receiptRoot := types.DeriveSha(res.Receipts, trie.NewStackTrie(nil))
-	stateRoot := db.IntermediateRoot(config.IsEIP158(block.Number()))
+	stateRoot := db.IntermediateRoot(config.Rules(block.Number(), block.Difficulty().Sign() == 0, block.Time()))
 	return stateRoot, receiptRoot, nil
 }
diff --git a/core/txpool/blobpool/blobpool_test.go b/core/txpool/blobpool/blobpool_test.go
index 56e018d175..84b5bb4522 100644
--- a/core/txpool/blobpool/blobpool_test.go
+++ b/core/txpool/blobpool/blobpool_test.go
@@ -727,7 +727,7 @@ func TestOpenDrops(t *testing.T) {
 	statedb.AddBalance(crypto.PubkeyToAddress(overcapper.PublicKey), uint256.NewInt(10000000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(crypto.PubkeyToAddress(duplicater.PublicKey), uint256.NewInt(1000000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(crypto.PubkeyToAddress(repeater.PublicKey), uint256.NewInt(1000000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
@@ -847,7 +847,7 @@ func TestOpenIndex(t *testing.T) {
 	// Create a blob pool out of the pre-seeded data
 	statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 	statedb.AddBalance(addr, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
@@ -948,7 +948,7 @@ func TestOpenHeap(t *testing.T) {
 	statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr3, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
@@ -1030,7 +1030,7 @@ func TestOpenCap(t *testing.T) {
 		statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr3, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-		statedb.Commit(0, true, false)
+		statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 		chain := &testBlockChain{
 			config:  params.MainnetChainConfig,
@@ -1116,7 +1116,7 @@ func TestChangingSlotterSize(t *testing.T) {
 		statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr3, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-		statedb.Commit(0, true, false)
+		statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 		// Make custom chain config where the max blob count changes based on the loop variable.
 		cancunTime := uint64(0)
@@ -1219,7 +1219,7 @@ func TestBillyMigration(t *testing.T) {
 		statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 		statedb.AddBalance(addr3, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-		statedb.Commit(0, true, false)
+		statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 		// Make custom chain config where the max blob count changes based on the loop variable.
 		zero := uint64(0)
@@ -1316,7 +1316,7 @@ func TestLegacyTxConversion(t *testing.T) {
 	statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 	statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
@@ -1390,7 +1390,7 @@ func TestLegacyLimboConversion(t *testing.T) {
 	store.Close()
 
 	statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
 		basefee: uint256.NewInt(params.InitialBaseFee),
@@ -1445,7 +1445,7 @@ func TestBlobCountLimit(t *testing.T) {
 	statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 	statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	// Make Prague-enabled custom chain config.
 	cancunTime := uint64(0)
@@ -1901,7 +1901,7 @@ func TestAdd(t *testing.T) {
 				store.Put(blob)
 			}
 		}
-		statedb.Commit(0, true, false)
+		statedb.Commit(params.Rules{IsEIP158: true}, 0)
 		store.Close()
 
 		// Create a blob pool out of the pre-seeded dats
@@ -2023,7 +2023,7 @@ func TestGetBlobs(t *testing.T) {
 	statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr2, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
 	statedb.AddBalance(addr3, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	// Make custom chain config where the max blob count changes based on the loop variable.
 	cancunTime := uint64(0)
@@ -2307,7 +2307,7 @@ func benchmarkPoolPending(b *testing.B, datacap uint64) {
 		pooledTx, _ := newBlobTxForPool(tx)
 		pool.AddPooledTx(pooledTx)
 	}
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 	defer pool.Close()
 
 	// Benchmark assembling the pending
@@ -2350,7 +2350,7 @@ func TestGetCells(t *testing.T) {
 
 	statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 	statedb.AddBalance(addr1, uint256.NewInt(1_000_000_000), tracing.BalanceChangeUnspecified)
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	chain := &testBlockChain{
 		config:  params.MainnetChainConfig,
diff --git a/core/txpool/blobpool/cache_test.go b/core/txpool/blobpool/cache_test.go
index ac780b06ca..4ddaca34f2 100644
--- a/core/txpool/blobpool/cache_test.go
+++ b/core/txpool/blobpool/cache_test.go
@@ -84,7 +84,7 @@ func newTestCache(t *testing.T, txConfig []txSpec) *testCache {
 	for _, a := range addrs {
 		statedb.AddBalance(a, uint256.NewInt(1_000_000_000_000), tracing.BalanceChangeUnspecified)
 	}
-	statedb.Commit(0, true, false)
+	statedb.Commit(params.Rules{IsEIP158: true}, 0)
 
 	cancunTime := uint64(0)
 	config := &params.ChainConfig{
diff --git a/core/vm/eip8037_test.go b/core/vm/eip8037_test.go
index b8acb4c85c..c88d9dbbae 100644
--- a/core/vm/eip8037_test.go
+++ b/core/vm/eip8037_test.go
@@ -77,7 +77,7 @@ func run8037(t *testing.T, code []byte, gas GasBudget, value *uint256.Int, setup
 	if setup != nil {
 		setup(statedb, self)
 	}
-	statedb.Finalise(true)
+	statedb.Finalise(params.Rules{IsEIP158: true})
 	ret, result, err := amsterdam8037EVM(statedb).Call(common.Address{}, self, nil, gas, value)
 	assertBudgetSane(t, gas, result)
 	return ret, result, err
diff --git a/core/vm/eip8038_test.go b/core/vm/eip8038_test.go
index 675c44263e..4d077e8018 100644
--- a/core/vm/eip8038_test.go
+++ b/core/vm/eip8038_test.go
@@ -43,7 +43,7 @@ func run8038(t *testing.T, code []byte, gas GasBudget, value *uint256.Int, setup
 	if setup != nil {
 		setup(statedb, self)
 	}
-	statedb.Finalise(true)
+	statedb.Finalise(params.Rules{IsEIP158: true})
 	_, result, err := amsterdam8037EVM(statedb).Call(common.Address{}, self, nil, gas, value)
 	return result, statedb.GetRefund(), err
 }
diff --git a/core/vm/gas_table_test.go b/core/vm/gas_table_test.go
index 4bf936d07d..71e9f6c1d9 100644
--- a/core/vm/gas_table_test.go
+++ b/core/vm/gas_table_test.go
@@ -90,7 +90,7 @@ func TestEIP2200(t *testing.T) {
 		statedb.CreateAccount(address)
 		statedb.SetCode(address, hexutil.MustDecode(tt.input), tracing.CodeChangeUnspecified)
 		statedb.SetState(address, common.Hash{}, common.BytesToHash([]byte{tt.original}))
-		statedb.Finalise(true) // Push the state into the "original" slot
+		statedb.Finalise(params.Rules{IsEIP158: true}) // Push the state into the "original" slot
 
 		vmctx := BlockContext{
 			CanTransfer: func(StateDB, common.Address, *uint256.Int) bool { return true },
@@ -141,7 +141,7 @@ func TestCreateGas(t *testing.T) {
 			statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 			statedb.CreateAccount(address)
 			statedb.SetCode(address, hexutil.MustDecode(tt.code), tracing.CodeChangeUnspecified)
-			statedb.Finalise(true)
+			statedb.Finalise(params.Rules{IsEIP158: true})
 			vmctx := BlockContext{
 				CanTransfer: func(StateDB, common.Address, *uint256.Int) bool { return true },
 				Transfer:    func(StateDB, common.Address, common.Address, *uint256.Int, *params.Rules) {},
diff --git a/core/vm/interface.go b/core/vm/interface.go
index 4adee2451f..6fd1b4dcfe 100644
--- a/core/vm/interface.go
+++ b/core/vm/interface.go
@@ -99,6 +99,6 @@ type StateDB interface {
 	AccessEvents() *state.AccessEvents
 
 	// Finalise must be invoked at the end of a transaction
-	Finalise(bool) *bal.ConstructionBlockAccessList
+	Finalise(rules params.Rules) *bal.ConstructionBlockAccessList
 	SetTxContext(thash common.Hash, ti int, blockAccessIndex uint32)
 }
diff --git a/core/vm/interpreter_test.go b/core/vm/interpreter_test.go
index 42530b83b7..33012d3f7b 100644
--- a/core/vm/interpreter_test.go
+++ b/core/vm/interpreter_test.go
@@ -47,7 +47,7 @@ func TestLoopInterrupt(t *testing.T) {
 		statedb, _ := state.New(types.EmptyRootHash, state.NewDatabaseForTesting())
 		statedb.CreateAccount(address)
 		statedb.SetCode(address, common.Hex2Bytes(tt), tracing.CodeChangeUnspecified)
-		statedb.Finalise(true)
+		statedb.Finalise(params.Rules{IsEIP158: true})
 
 		evm := NewEVM(vmctx, statedb, params.AllEthashProtocolChanges, Config{})
 
diff --git a/core/vm/runtime/runtime.go b/core/vm/runtime/runtime.go
index b207a339f2..c841728ffd 100644
--- a/core/vm/runtime/runtime.go
+++ b/core/vm/runtime/runtime.go
@@ -131,7 +131,7 @@ func Execute(code, input []byte, cfg *Config) ([]byte, *state.StateDB, error) {
 	var (
 		address = common.BytesToAddress([]byte("contract"))
 		vmenv   = NewEnv(cfg)
-		rules   = cfg.ChainConfig.Rules(vmenv.Context.BlockNumber, vmenv.Context.Random != nil, vmenv.Context.Time)
+		rules   = cfg.ChainConfig.Rules(cfg.BlockNumber, cfg.Random != nil, cfg.Time)
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxStart != nil {
 		cfg.EVMConfig.Tracer.OnTxStart(vmenv.GetVMContext(), types.NewTx(&types.LegacyTx{To: &address, Data: input, Value: cfg.Value, Gas: cfg.GasLimit}), cfg.Origin)
@@ -173,7 +173,7 @@ func Create(input []byte, cfg *Config) ([]byte, common.Address, uint64, error) {
 	}
 	var (
 		vmenv = NewEnv(cfg)
-		rules = cfg.ChainConfig.Rules(vmenv.Context.BlockNumber, vmenv.Context.Random != nil, vmenv.Context.Time)
+		rules = cfg.ChainConfig.Rules(cfg.BlockNumber, cfg.Random != nil, cfg.Time)
 	)
 	if cfg.EVMConfig.Tracer != nil && cfg.EVMConfig.Tracer.OnTxStart != nil {
 		cfg.EVMConfig.Tracer.OnTxStart(vmenv.GetVMContext(), types.NewTx(&types.LegacyTx{Data: input, Value: cfg.Value, Gas: cfg.GasLimit}), cfg.Origin)
diff --git a/eth/api_debug_replay.go b/eth/api_debug_replay.go
index 22c7106164..74b649eaaf 100644
--- a/eth/api_debug_replay.go
+++ b/eth/api_debug_replay.go
@@ -194,7 +194,7 @@ func (api *DebugAPI) replayBuild(ctx context.Context, block *types.Block, stated
 		Withdrawals:  block.Withdrawals(),
 	}
 	bc.Engine().Finalize(bc, header, statedb, &body, uint32(tcount+1), blockAL)
-	root := statedb.IntermediateRoot(config.IsEIP158(header.Number))
+	root := statedb.IntermediateRoot(evm.GetRules())
 
 	return blockAL.ToEncodingObj(), receipts, gp.Used(), root, nil
 }
diff --git a/eth/api_debug_test.go b/eth/api_debug_test.go
index a3bb11d0bf..02681b49dd 100644
--- a/eth/api_debug_test.go
+++ b/eth/api_debug_test.go
@@ -134,7 +134,7 @@ func TestAccountRange(t *testing.T) {
 			m[addr] = true
 		}
 	}
-	root, _ := sdb.Commit(0, true, false)
+	root, _ := sdb.Commit(params.Rules{IsEIP158: true}, 0)
 	sdb, _ = state.New(root, statedb)
 
 	trie, err := statedb.OpenTrie(root)
@@ -192,7 +192,7 @@ func TestEmptyAccountRange(t *testing.T) {
 		st, _   = state.New(types.EmptyRootHash, statedb)
 	)
 	// Commit(although nothing to flush) and re-init the statedb
-	st.Commit(0, true, false)
+	st.Commit(params.Rules{IsEIP158: true}, 0)
 	st, _ = state.New(types.EmptyRootHash, statedb)
 
 	results := st.RawDump(&state.DumpConfig{
@@ -235,7 +235,7 @@ func TestStorageRangeAt(t *testing.T) {
 	for _, entry := range storage {
 		sdb.SetState(addr, *entry.Key, entry.Value)
 	}
-	root, _ := sdb.Commit(0, false, false)
+	root, _ := sdb.Commit(params.Rules{}, 0)
 	sdb, _ = state.New(root, db)
 
 	// Check a few combinations of limit and start/end.
diff --git a/eth/state_accessor.go b/eth/state_accessor.go
index de28fbee8f..b31d5718c1 100644
--- a/eth/state_accessor.go
+++ b/eth/state_accessor.go
@@ -156,7 +156,8 @@ func (eth *Ethereum) hashState(ctx context.Context, block *types.Block, base *st
 			return nil, nil, fmt.Errorf("processing block %d failed: %v", current.NumberU64(), err)
 		}
 		// Finalize the state so any modifications are written to the trie
-		root, err := statedb.Commit(current.NumberU64(), eth.blockchain.Config().IsEIP158(current.Number()), eth.blockchain.Config().IsCancun(current.Number(), current.Time()))
+		rules := eth.blockchain.Config().Rules(current.Number(), current.Difficulty().Sign() == 0, current.Time())
+		root, err := statedb.Commit(rules, current.NumberU64())
 		if err != nil {
 			return nil, nil, fmt.Errorf("stateAtBlock commit failed, number %d root %v: %w",
 				current.NumberU64(), current.Root().Hex(), err)
@@ -270,8 +271,7 @@ func (eth *Ethereum) stateAtTransaction(ctx context.Context, block *types.Block,
 			return nil, vm.BlockContext{}, nil, nil, fmt.Errorf("transaction %#x failed: %v", tx.Hash(), err)
 		}
 		// Ensure any modifications are committed to the state
-		// Only delete empty objects if EIP158/161 (a.k.a Spurious Dragon) is in effect
-		statedb.Finalise(evm.ChainConfig().IsEIP158(block.Number()))
+		statedb.Finalise(evm.GetRules())
 	}
 	return nil, vm.BlockContext{}, nil, nil, fmt.Errorf("transaction index %d out of range for block %#x", txIndex, block.Hash())
 }
diff --git a/eth/tracers/api.go b/eth/tracers/api.go
index d103b8ef35..014ea223a7 100644
--- a/eth/tracers/api.go
+++ b/eth/tracers/api.go
@@ -514,12 +514,12 @@ func (api *API) IntermediateRoots(ctx context.Context, hash common.Hash, config
 	defer release()
 
 	var (
-		roots              []common.Hash
-		signer             = types.MakeSigner(api.backend.ChainConfig(), block.Number(), block.Time())
-		chainConfig        = api.backend.ChainConfig()
-		vmctx              = core.NewEVMBlockContext(block.Header(), api.chainContext(ctx), nil)
-		deleteEmptyObjects = chainConfig.IsEIP158(block.Number())
-		evm                = vm.NewEVM(vmctx, statedb, chainConfig, vm.Config{})
+		roots       []common.Hash
+		signer      = types.MakeSigner(api.backend.ChainConfig(), block.Number(), block.Time())
+		chainConfig = api.backend.ChainConfig()
+		rules       = chainConfig.Rules(block.Number(), block.Difficulty().Sign() == 0, block.Time())
+		vmctx       = core.NewEVMBlockContext(block.Header(), api.chainContext(ctx), nil)
+		evm         = vm.NewEVM(vmctx, statedb, chainConfig, vm.Config{})
 	)
 	defer evm.Release()
 	// Run pre-execution system calls
@@ -543,7 +543,7 @@ func (api *API) IntermediateRoots(ctx context.Context, hash common.Hash, config
 		}
 		// Calling IntermediateRoot will internally call Finalize on the state
 		// so any modifications are written to the trie
-		roots = append(roots, statedb.IntermediateRoot(deleteEmptyObjects))
+		roots = append(roots, statedb.IntermediateRoot(rules))
 	}
 	return roots, nil
 }
@@ -687,8 +687,7 @@ txloop:
 			break txloop
 		}
 		// Finalize the state so any modifications are written to the trie
-		// Only delete empty objects if EIP158/161 (a.k.a Spurious Dragon) is in effect
-		statedb.Finalise(evm.ChainConfig().IsEIP158(block.Number()))
+		statedb.Finalise(evm.GetRules())
 	}
 
 	close(jobs)
@@ -766,8 +765,7 @@ func (api *API) standardTraceBlockToFile(ctx context.Context, block *types.Block
 				return dumps, err
 			}
 			// Finalize the state so any modifications are written to the trie
-			// Only delete empty objects if EIP158/161 (a.k.a Spurious Dragon) is in effect
-			statedb.Finalise(evm.ChainConfig().IsEIP158(block.Number()))
+			statedb.Finalise(evm.GetRules())
 			continue
 		}
 		// The transaction should be traced.
@@ -810,8 +808,7 @@ func (api *API) standardTraceBlockToFile(ctx context.Context, block *types.Block
 			return dumps, err
 		}
 		// Finalize the state so any modifications are written to the trie
-		// Only delete empty objects if EIP158/161 (a.k.a Spurious Dragon) is in effect
-		statedb.Finalise(chainConfig.IsEIP158(block.Number()))
+		statedb.Finalise(evm.GetRules())
 
 		// If we've traced the transaction we were looking for, abort
 		if tx.Hash() == txHash {
diff --git a/eth/tracers/api_test.go b/eth/tracers/api_test.go
index 932719bbed..79888b4933 100644
--- a/eth/tracers/api_test.go
+++ b/eth/tracers/api_test.go
@@ -191,7 +191,7 @@ func (b *testBackend) StateAtTransaction(ctx context.Context, block *types.Block
 		if _, err := core.ApplyMessage(evm, msg, nil); err != nil {
 			return nil, vm.BlockContext{}, nil, nil, fmt.Errorf("transaction %#x failed: %v", tx.Hash(), err)
 		}
-		statedb.Finalise(evm.ChainConfig().IsEIP158(block.Number()))
+		statedb.Finalise(evm.GetRules())
 	}
 	return nil, vm.BlockContext{}, nil, nil, fmt.Errorf("transaction index %d out of range for block %#x", txIndex, block.Hash())
 }
diff --git a/internal/ethapi/override/override.go b/internal/ethapi/override/override.go
index 96ba77ab0a..eea1754ef2 100644
--- a/internal/ethapi/override/override.go
+++ b/internal/ethapi/override/override.go
@@ -29,6 +29,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/vm"
+	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
 )
 
@@ -121,7 +122,7 @@ func (diff *StateOverride) Apply(statedb *state.StateDB, precompiles vm.Precompi
 	// Now finalize the changes. Finalize is normally performed between transactions.
 	// By using finalize, the overrides are semantically behaving as
 	// if they were created in a transaction just before the tracing occur.
-	statedb.Finalise(false)
+	statedb.Finalise(params.Rules{})
 	return nil
 }
 
diff --git a/internal/ethapi/simulate.go b/internal/ethapi/simulate.go
index 0da2672756..7e174551be 100644
--- a/internal/ethapi/simulate.go
+++ b/internal/ethapi/simulate.go
@@ -353,9 +353,9 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 		// Update the state with pending changes.
 		var root []byte
 		if sim.chainConfig.IsByzantium(blockContext.BlockNumber) {
-			blockAccessList.Merge(tracingStateDB.Finalise(true))
+			blockAccessList.Merge(tracingStateDB.Finalise(evm.GetRules()))
 		} else {
-			root = sim.state.IntermediateRoot(sim.chainConfig.IsEIP158(blockContext.BlockNumber)).Bytes()
+			root = sim.state.IntermediateRoot(evm.GetRules()).Bytes()
 		}
 		receipts[i] = core.MakeReceipt(evm, result, sim.state, blockContext.BlockNumber, common.Hash{}, blockContext.Time, tx, gp.CumulativeUsed(), root)
 		blobGasUsed += receipts[i].BlobGasUsed
diff --git a/tests/state_test.go b/tests/state_test.go
index 9b8aa61bc6..7080192043 100644
--- a/tests/state_test.go
+++ b/tests/state_test.go
@@ -35,6 +35,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/eth/tracers/logger"
+	"github.com/ethereum/go-ethereum/params"
 )
 
 func initMatcher(st *testMatcher) {
@@ -135,7 +136,7 @@ func execStateTest(t *testing.T, st *testMatcher, test *StateTest) {
 				var result error
 				test.Run(subtest, vmconfig, true, rawdb.HashScheme, func(err error, state *StateTestState) {
 					if state.Snapshots != nil && state.StateDB != nil {
-						if _, err := state.Snapshots.Journal(state.StateDB.IntermediateRoot(false)); err != nil {
+						if _, err := state.Snapshots.Journal(state.StateDB.IntermediateRoot(params.Rules{})); err != nil {
 							result = err
 							return
 						}
@@ -165,7 +166,7 @@ func execStateTest(t *testing.T, st *testMatcher, test *StateTest) {
 				var result error
 				test.Run(subtest, vmconfig, true, rawdb.PathScheme, func(err error, state *StateTestState) {
 					if state.TrieDB != nil && state.StateDB != nil {
-						if err := state.TrieDB.Journal(state.StateDB.IntermediateRoot(false)); err != nil {
+						if err := state.TrieDB.Journal(state.StateDB.IntermediateRoot(params.Rules{})); err != nil {
 							result = err
 							return
 						}
diff --git a/tests/state_test_util.go b/tests/state_test_util.go
index 6e1fd1b634..c2c59c384c 100644
--- a/tests/state_test_util.go
+++ b/tests/state_test_util.go
@@ -245,7 +245,9 @@ func (t *StateTest) Run(subtest StateSubtest, vmconfig vm.Config, snapshotter bo
 			if err != nil {
 				return fmt.Errorf("failed to get chain config: %w", err)
 			}
-			root = st.StateDB.IntermediateRoot(config.IsEIP158(new(big.Int).SetUint64(t.json.Env.Number)))
+			number := new(big.Int).SetUint64(t.json.Env.Number)
+			isMerge := config.IsLondon(new(big.Int)) && t.json.Env.Random != nil
+			root = st.StateDB.IntermediateRoot(config.Rules(number, isMerge, t.json.Env.Timestamp))
 			if root != common.Hash(post.Root) {
 				return fmt.Errorf("post-state root does not match the pre-state root, indicates an error in the test: got %x, want %x", root, post.Root)
 			}
@@ -275,6 +277,10 @@ func (t *StateTest) RunNoVerify(subtest StateSubtest, vmconfig vm.Config, snapsh
 	vmconfig.ExtraEips = eips
 
 	block := t.genesis(config).ToBlock()
+	// The env's random is what makes the block post-merge; it is mirrored into the
+	// block context below.
+	isMerge := config.IsLondon(new(big.Int)) && t.json.Env.Random != nil
+	rules := config.Rules(block.Number(), isMerge, block.Time())
 	st = MakePreState(rawdb.NewMemoryDatabase(), t.json.Pre, snapshotter, scheme)
 
 	var baseFee *big.Int
@@ -324,7 +330,7 @@ func (t *StateTest) RunNoVerify(subtest StateSubtest, vmconfig vm.Config, snapsh
 	if t.json.Env.Difficulty != nil {
 		context.Difficulty = new(big.Int).Set(t.json.Env.Difficulty)
 	}
-	if config.IsLondon(new(big.Int)) && t.json.Env.Random != nil {
+	if isMerge {
 		rnd := common.BigToHash(t.json.Env.Random)
 		context.Random = &rnd
 		context.Difficulty = big.NewInt(0)
@@ -360,7 +366,7 @@ func (t *StateTest) RunNoVerify(subtest StateSubtest, vmconfig vm.Config, snapsh
 	st.StateDB.AddBalance(block.Coinbase(), new(uint256.Int), tracing.BalanceChangeUnspecified)
 
 	// Commit state mutations into database.
-	root, _ = st.StateDB.Commit(block.NumberU64(), config.IsEIP158(block.Number()), config.IsCancun(block.Number(), block.Time()))
+	root, _ = st.StateDB.Commit(rules, block.NumberU64())
 	if tracer := evm.Config.Tracer; tracer != nil && tracer.OnTxEnd != nil {
 		receipt := &types.Receipt{GasUsed: vmRet.UsedGas}
 		tracer.OnTxEnd(receipt, nil)
@@ -544,7 +550,8 @@ func MakePreState(db ethdb.Database, accounts types.GenesisAlloc, snapshotter bo
 		}
 	}
 	// Commit and re-open to start with a clean state.
-	root, _ := statedb.Commit(0, false, false)
+	// Materialising the alloc is not a fork-governed state transition.
+	root, _ := statedb.Commit(params.Rules{}, 0)
 
 	// If snapshot is requested, initialize the snapshotter and use it in state.
 	var snaps *snapshot.Tree