diff --git a/triedb/pathdb/buffer.go b/triedb/pathdb/buffer.go
index c7a3c041ac..68e136f193 100644
--- a/triedb/pathdb/buffer.go
+++ b/triedb/pathdb/buffer.go
@@ -79,10 +79,10 @@ func (b *buffer) commit(nodes *nodeSet, states *stateSet) *buffer {
 	return b
 }
 
-// revert is the reverse operation of commit. It also merges the provided states
+// revertTo is the reverse operation of commit. It also merges the provided states
 // and trie nodes into the buffer. The key difference is that the provided state
 // set should reverse the changes made by the most recent state transition.
-func (b *buffer) revert(db ethdb.KeyValueReader, nodes map[common.Hash]map[string]*trienode.Node, accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte) error {
+func (b *buffer) revertTo(db ethdb.KeyValueReader, nodes map[common.Hash]map[string]*trienode.Node, accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte) error {
 	// Short circuit if no embedded state transition to revert
 	if b.layers == 0 {
 		return errStateUnrecoverable
@@ -94,8 +94,8 @@ func (b *buffer) revert(db ethdb.KeyValueReader, nodes map[common.Hash]map[strin
 		b.reset()
 		return nil
 	}
-	b.nodes.revert(db, nodes)
-	b.states.revert(accounts, storages)
+	b.nodes.revertTo(db, nodes)
+	b.states.revertTo(accounts, storages)
 	return nil
 }
 
diff --git a/triedb/pathdb/difflayer.go b/triedb/pathdb/difflayer.go
index 2c7407b6cc..c06026b6ca 100644
--- a/triedb/pathdb/difflayer.go
+++ b/triedb/pathdb/difflayer.go
@@ -126,7 +126,7 @@ func (dl *diffLayer) account(hash common.Hash, depth int) ([]byte, error) {
 // storage directly retrieves the storage data associated with a particular hash,
 // within a particular account.
 //
-// Note the returned account is not a copy, please don't modify it.
+// Note the returned storage slot is not a copy, please don't modify it.
 func (dl *diffLayer) storage(accountHash, storageHash common.Hash, depth int) ([]byte, error) {
 	// Hold the lock, ensure the parent won't be changed during the
 	// state accessing.
diff --git a/triedb/pathdb/disklayer.go b/triedb/pathdb/disklayer.go
index 206d85d256..003431b19b 100644
--- a/triedb/pathdb/disklayer.go
+++ b/triedb/pathdb/disklayer.go
@@ -332,7 +332,7 @@ func (dl *diskLayer) revert(h *history) (*diskLayer, error) {
 	// needs to be reverted is not yet flushed and cached in node
 	// buffer, otherwise, manipulate persistent state directly.
 	if !dl.buffer.empty() {
-		err := dl.buffer.revert(dl.db.diskdb, nodes, accounts, storages)
+		err := dl.buffer.revertTo(dl.db.diskdb, nodes, accounts, storages)
 		if err != nil {
 			return nil, err
 		}
diff --git a/triedb/pathdb/nodes.go b/triedb/pathdb/nodes.go
index ade669512e..dee8c872ac 100644
--- a/triedb/pathdb/nodes.go
+++ b/triedb/pathdb/nodes.go
@@ -131,9 +131,9 @@ func (s *nodeSet) merge(set *nodeSet) {
 	s.updateSize(delta)
 }
 
-// revert merges the provided trie nodes into the set. This should reverse the
+// revertTo merges the provided trie nodes into the set. This should reverse the
 // changes made by the most recent state transition.
-func (s *nodeSet) revert(db ethdb.KeyValueReader, nodes map[common.Hash]map[string]*trienode.Node) {
+func (s *nodeSet) revertTo(db ethdb.KeyValueReader, nodes map[common.Hash]map[string]*trienode.Node) {
 	var delta int64
 	for owner, subset := range nodes {
 		current, ok := s.nodes[owner]
diff --git a/triedb/pathdb/states.go b/triedb/pathdb/states.go
index a33fe9eaa1..a569aad5b6 100644
--- a/triedb/pathdb/states.go
+++ b/triedb/pathdb/states.go
@@ -253,13 +253,13 @@ func (s *stateSet) merge(other *stateSet) {
 	s.updateSize(delta)
 }
 
-// revert takes the original value of accounts and storages as input and reverts
+// revertTo takes the original value of accounts and storages as input and reverts
 // the latest state transition applied on the state set.
 //
 // Notably, this operation may result in the set containing more entries after a
 // revert. For example, if account x did not exist and was created during transition
 // w, reverting w will retain an x=nil entry in the set.
-func (s *stateSet) revert(accountOrigin map[common.Hash][]byte, storageOrigin map[common.Hash]map[common.Hash][]byte) {
+func (s *stateSet) revertTo(accountOrigin map[common.Hash][]byte, storageOrigin map[common.Hash]map[common.Hash][]byte) {
 	var delta int // size tracking
 	for addrHash, blob := range accountOrigin {
 		data, ok := s.accountData[addrHash]
diff --git a/triedb/pathdb/states_test.go b/triedb/pathdb/states_test.go
index 1ac63325c0..4557fa958d 100644
--- a/triedb/pathdb/states_test.go
+++ b/triedb/pathdb/states_test.go
@@ -154,7 +154,7 @@ func TestStatesRevert(t *testing.T) {
 		},
 	)
 	a.merge(b)
-	a.revert(
+	a.revertTo(
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa0},
 			common.Hash{0xb}: {0xb0},
@@ -220,6 +220,69 @@ func TestStatesRevert(t *testing.T) {
 	}
 }
 
+// TestStateRevertAccountNullMarker tests the scenario that account x did not exist
+// before and was created during transition w, reverting w will retain an x=nil
+// entry in the set.
+func TestStateRevertAccountNullMarker(t *testing.T) {
+	a := newStates(nil, nil) // empty initial state
+	b := newStates(
+		map[common.Hash][]byte{
+			common.Hash{0xa}: {0xa},
+		},
+		nil,
+	)
+	a.merge(b) // create account 0xa
+	a.revertTo(
+		map[common.Hash][]byte{
+			common.Hash{0xa}: nil,
+		},
+		nil,
+	) // revert the transition b
+
+	blob, exist := a.account(common.Hash{0xa})
+	if !exist {
+		t.Fatal("null marker is not found")
+	}
+	if len(blob) != 0 {
+		t.Fatalf("Unexpected value for account, %v", blob)
+	}
+}
+
+// TestStateRevertStorageNullMarker tests the scenario that slot x did not exist
+// before and was created during transition w, reverting w will retain an x=nil
+// entry in the set.
+func TestStateRevertStorageNullMarker(t *testing.T) {
+	a := newStates(map[common.Hash][]byte{
+		common.Hash{0xa}: {0xa},
+	}, nil) // initial state with account 0xa
+
+	b := newStates(
+		nil,
+		map[common.Hash]map[common.Hash][]byte{
+			common.Hash{0xa}: {
+				common.Hash{0x1}: {0x1},
+			},
+		},
+	)
+	a.merge(b) // create slot 0x1
+	a.revertTo(
+		nil,
+		map[common.Hash]map[common.Hash][]byte{
+			common.Hash{0xa}: {
+				common.Hash{0x1}: nil,
+			},
+		},
+	) // revert the transition b
+
+	blob, exist := a.storage(common.Hash{0xa}, common.Hash{0x1})
+	if !exist {
+		t.Fatal("null marker is not found")
+	}
+	if len(blob) != 0 {
+		t.Fatalf("Unexpected value for storage slot, %v", blob)
+	}
+}
+
 func TestStatesEncode(t *testing.T) {
 	s := newStates(
 		map[common.Hash][]byte{
@@ -359,7 +422,7 @@ func TestStateSizeTracking(t *testing.T) {
 	}
 
 	// Revert the set to original status
-	a.revert(
+	a.revertTo(
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa0},
 			common.Hash{0xb}: {0xb0},