core: track the state access footprint

core/state/state_object.go

@@ -180,6 +180,9 @@ func (s *stateObject) getState(key common.Hash) (common.Hash, common.Hash) {
 // GetCommittedState retrieves the value associated with the specific key
 // without any mutations caused in the current execution.
 func (s *stateObject) GetCommittedState(key common.Hash) common.Hash {
+	// Record slot access regardless of whether the storage slot exists.
+	s.db.stateReadList.AddState(s.address, key)
+
 	// If we have a pending write or clean cached, return that
 	if value, pending := s.pendingStorage[key]; pending {
 		return value
@@ -194,19 +197,6 @@ func (s *stateObject) GetCommittedState(key common.Hash) common.Hash {
 	//      have been handles via pendingStorage above.
 	//   2) we don't have new values, and can deliver empty response back
 	if _, destructed := s.db.stateObjectsDestruct[s.address]; destructed {
-		// Invoke the reader regardless and discard the returned value.
-		// The returned value may not be empty, as it could belong to a
-		// self-destructed contract.
-		//
-		// The read operation is still essential for correctly building
-		// the block-level access list.
-		//
-		// TODO(rjl493456442) the reader interface can be extended with
-		// Touch, recording the read access without the actual disk load.
-		_, err := s.db.reader.Storage(s.address, key)
-		if err != nil {
-			s.db.setError(err)
-		}
 		s.originStorage[key] = common.Hash{} // track the empty slot as origin value
 		return common.Hash{}
 	}

core/state/statedb.go

@@ -31,6 +31,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/stateless"
 	"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/crypto"
 	"github.com/ethereum/go-ethereum/log"
 	"github.com/ethereum/go-ethereum/params"
@@ -126,6 +127,9 @@ type StateDB struct {
 	accessList   *accessList
 	accessEvents *AccessEvents
 
+	// Per-transaction state access footprint for EIP-7928
+	stateReadList *bal.StateAccessList
+
 	// Transient storage
 	transientStorage transientStorage
 
@@ -579,6 +583,9 @@ func (s *StateDB) deleteStateObject(addr common.Address) {
 // getStateObject retrieves a state object given by the address, returning nil if
 // the object is not found or was deleted in this execution context.
 func (s *StateDB) getStateObject(addr common.Address) *stateObject {
+	// Record state access regardless of whether the account exists.
+	s.stateReadList.AddAccount(addr)
+
 	// Prefer live objects if any is available
 	if obj := s.stateObjects[addr]; obj != nil {
 		return obj
@@ -784,7 +791,7 @@ func (s *StateDB) LogsForBurnAccounts() []*types.Log {
 // 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) {
+func (s *StateDB) Finalise(deleteEmptyObjects bool) *bal.StateAccessList {
 	addressesToPrefetch := make([]common.Address, 0, len(s.journal.dirties))
 	for addr := range s.journal.dirties {
 		obj, exist := s.stateObjects[addr]
@@ -800,6 +807,7 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 		if obj.selfDestructed || (deleteEmptyObjects && obj.empty()) {
 			delete(s.stateObjects, obj.address)
 			s.markDelete(addr)
+
 			// We need to maintain account deletions explicitly (will remain
 			// set indefinitely). Note only the first occurred self-destruct
 			// event is tracked.
@@ -822,6 +830,8 @@ func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 	}
 	// Invalidate journal because reverting across transactions is not allowed.
 	s.clearJournalAndRefund()
+
+	return s.stateReadList
 }
 
 // IntermediateRoot computes the current root hash of the state trie.
@@ -1415,6 +1425,7 @@ func (s *StateDB) Prepare(rules params.Rules, sender, coinbase common.Address, d
 	}
 	// Reset transient storage at the beginning of transaction execution
 	s.transientStorage = newTransientStorage()
+	s.stateReadList = bal.NewStateAccessList()
 }
 
 // AddAddressToAccessList adds the given address to the access list

core/state/statedb_hooked.go

@@ -25,6 +25,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/stateless"
 	"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/crypto"
 	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
@@ -229,11 +230,10 @@ func (s *hookedStateDB) LogsForBurnAccounts() []*types.Log {
 	return s.inner.LogsForBurnAccounts()
 }
 
-func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) {
+func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) *bal.StateAccessList {
 	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.
-		s.inner.Finalise(deleteEmptyObjects)
+		return s.inner.Finalise(deleteEmptyObjects)
-		return
 	}
 
 	// Collect all self-destructed addresses first, then sort them to ensure
@@ -282,6 +282,5 @@ func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) {
 			s.hooks.OnCodeChange(addr, prevCodeHash, s.inner.GetCode(addr), types.EmptyCodeHash, nil)
 		}
 	}
-
+	return s.inner.Finalise(deleteEmptyObjects)
-	s.inner.Finalise(deleteEmptyObjects)
 }

core/types/bal/access_list.go

@@ -0,0 +1,71 @@
+// Copyright 2026 The go-ethereum Authors
+// This file is part of the go-ethereum library.
+//
+// The go-ethereum library is free software: you can redistribute it and/or modify
+// it under the terms of the GNU Lesser General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// The go-ethereum library is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+// GNU Lesser General Public License for more details.
+//
+// You should have received a copy of the GNU Lesser General Public License
+// along with the go-ethereum library. If not, see <http://www.gnu.org/licenses/>
+
+package bal
+
+import (
+	"maps"
+
+	"github.com/ethereum/go-ethereum/common"
+)
+
+// StorageAccessList represents a set of storage slots accessed within an account.
+type StorageAccessList map[common.Hash]struct{}
+
+// StateAccessList records the set of accounts and storage slots that have been
+// accessed. An entry with an empty StorageAccessList denotes an account access
+// without any storage slot access.
+type StateAccessList struct {
+	list map[common.Address]StorageAccessList
+}
+
+// NewStateAccessList returns an empty StateAccessList ready for use.
+func NewStateAccessList() *StateAccessList {
+	return &StateAccessList{
+		list: make(map[common.Address]StorageAccessList),
+	}
+}
+
+// AddAccount records an access to the given account. It is a no-op if the
+// account is already present.
+func (s *StateAccessList) AddAccount(addr common.Address) {
+	if _, exists := s.list[addr]; !exists {
+		s.list[addr] = make(StorageAccessList)
+	}
+}
+
+// AddState records an access to the given storage slot. The owning account is
+// implicitly recorded as well.
+func (s *StateAccessList) AddState(addr common.Address, slot common.Hash) {
+	slots, exists := s.list[addr]
+	if !exists {
+		slots = make(StorageAccessList)
+		s.list[addr] = slots
+	}
+	slots[slot] = struct{}{}
+}
+
+// Merge merges the entries from other into the receiver.
+func (s *StateAccessList) Merge(other *StateAccessList) {
+	for addr, otherSlots := range other.list {
+		slots, exists := s.list[addr]
+		if !exists {
+			s.list[addr] = otherSlots
+			continue
+		}
+		maps.Copy(slots, otherSlots)
+	}
+}

core/vm/interface.go

@@ -22,6 +22,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/stateless"
 	"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"
 )
@@ -94,5 +95,5 @@ type StateDB interface {
 	AccessEvents() *state.AccessEvents
 
 	// Finalise must be invoked at the end of a transaction
-	Finalise(bool)
+	Finalise(bool) *bal.StateAccessList
 }