diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 25f6f72582..e0bda355cd 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -22,6 +22,7 @@ import (
 	"fmt"
 	"maps"
 	"math"
+	"math/big"
 	"math/rand"
 	"reflect"
 	"slices"
@@ -1377,3 +1378,53 @@ func TestStorageDirtiness(t *testing.T) {
 	state.RevertToSnapshot(snap)
 	checkDirty(common.Hash{0x1}, common.Hash{0x1}, true)
 }
+
+// This method tests that the 'burn' from sending-to-selfdestructed accounts
+// is accounted for.
+// (There is also a higher-level test in eth/tracers: TestSupplySelfDestruct )
+func TestBurn(t *testing.T) {
+	// Note: burn can happen even after EIP-6780, if within one single transaction,
+	// the following occur:
+	// 1. contract B creates contract A
+	// 2. contract A is destructed
+	// 3. constract B sends ether to A
+
+	var burned = new(uint256.Int)
+	s, _ := New(types.EmptyRootHash, NewDatabaseForTesting())
+	sdblog := newStateDBLogger(s, &tracing.Hooks{
+		OnBalanceChange: func(addr common.Address, prev, new *big.Int, reason tracing.BalanceChangeReason) {
+			if reason == tracing.BalanceDecreaseSelfdestructBurn {
+				burned.Add(burned, uint256.MustFromBig(prev))
+			}
+		},
+	})
+	createAndDestroy := func(addr common.Address) {
+		sdblog.AddBalance(addr, uint256.NewInt(100), tracing.BalanceChangeUnspecified)
+		sdblog.CreateContract(addr)
+		sdblog.SelfDestruct(addr)
+		// sanity-check that balance is now 0
+		if have, want := sdblog.GetBalance(addr), new(uint256.Int); !have.Eq(want) {
+			t.Fatalf("post-destruct balance wrong: have %v want %v", have, want)
+		}
+	}
+	addA := common.Address{0xaa}
+	addB := common.Address{0xbb}
+	addC := common.Address{0xcc}
+
+	// Tx 1: create and destroy address A and B in one tx
+	createAndDestroy(addA)
+	createAndDestroy(addB)
+	sdblog.AddBalance(addA, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
+	sdblog.AddBalance(addB, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
+	sdblog.Finalise(true)
+
+	// Tx 2: create and destroy address C, then commit
+	createAndDestroy(addC)
+	sdblog.AddBalance(addC, uint256.NewInt(200), tracing.BalanceChangeUnspecified)
+	sdblog.Finalise(true)
+
+	s.Commit(0, false)
+	if have, want := burned, uint256.NewInt(600); !have.Eq(want) {
+		t.Fatalf("burn-count wrong, have %v want %v", have, want)
+	}
+}