diff --git a/triedb/pathdb/buffer.go b/triedb/pathdb/buffer.go
index 488d0a4d4b..c7a3c041ac 100644
--- a/triedb/pathdb/buffer.go
+++ b/triedb/pathdb/buffer.go
@@ -46,7 +46,7 @@ func newBuffer(limit int, nodes *nodeSet, states *stateSet, layers uint64) *buff
 		nodes = newNodeSet(nil)
 	}
 	if states == nil {
-		states = newStates(nil, nil, nil)
+		states = newStates(nil, nil)
 	}
 	return &buffer{
 		layers: layers,
diff --git a/triedb/pathdb/database_test.go b/triedb/pathdb/database_test.go
index 1c796218d1..648230df15 100644
--- a/triedb/pathdb/database_test.go
+++ b/triedb/pathdb/database_test.go
@@ -309,18 +309,7 @@ func (t *tester) generate(parent common.Hash) (common.Hash, *trienode.MergedNode
 			delete(t.storages, addrHash)
 		}
 	}
-	var (
-		accounts  = make(map[common.Hash][]byte)
-		destructs = make(map[common.Hash]struct{})
-	)
-	for addrHash, data := range ctx.accounts {
-		if len(data) == 0 {
-			destructs[addrHash] = struct{}{}
-		} else {
-			accounts[addrHash] = data
-		}
-	}
-	return root, ctx.nodes, NewStateSetWithOrigin(destructs, accounts, ctx.storages, ctx.accountOrigin, ctx.storageOrigin)
+	return root, ctx.nodes, NewStateSetWithOrigin(ctx.accounts, ctx.storages, ctx.accountOrigin, ctx.storageOrigin)
 }
 
 // lastHash returns the latest root hash, or empty if nothing is cached.
diff --git a/triedb/pathdb/difflayer.go b/triedb/pathdb/difflayer.go
index b36f506eea..2c7407b6cc 100644
--- a/triedb/pathdb/difflayer.go
+++ b/triedb/pathdb/difflayer.go
@@ -113,9 +113,9 @@ func (dl *diffLayer) account(hash common.Hash, depth int) ([]byte, error) {
 		dirtyStateReadMeter.Mark(int64(len(blob)))
 
 		if len(blob) == 0 {
-			stateAccountMissMeter.Mark(1)
+			stateAccountInexMeter.Mark(1)
 		} else {
-			stateAccountHitMeter.Mark(1)
+			stateAccountExistMeter.Mark(1)
 		}
 		return blob, nil
 	}
@@ -139,9 +139,9 @@ func (dl *diffLayer) storage(accountHash, storageHash common.Hash, depth int) ([
 		dirtyStateReadMeter.Mark(int64(len(blob)))
 
 		if len(blob) == 0 {
-			stateStorageMissMeter.Mark(1)
+			stateStorageInexMeter.Mark(1)
 		} else {
-			stateStorageHitMeter.Mark(1)
+			stateStorageExistMeter.Mark(1)
 		}
 		return blob, nil
 	}
diff --git a/triedb/pathdb/difflayer_test.go b/triedb/pathdb/difflayer_test.go
index 2d623906f5..7176d9964d 100644
--- a/triedb/pathdb/difflayer_test.go
+++ b/triedb/pathdb/difflayer_test.go
@@ -76,7 +76,7 @@ func benchmarkSearch(b *testing.B, depth int, total int) {
 				nblob = common.CopyBytes(blob)
 			}
 		}
-		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil, nil))
+		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil))
 	}
 	var layer layer
 	layer = emptyLayer()
@@ -118,7 +118,7 @@ func BenchmarkPersist(b *testing.B) {
 			)
 			nodes[common.Hash{}][string(path)] = node
 		}
-		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil, nil))
+		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil))
 	}
 	for i := 0; i < b.N; i++ {
 		b.StopTimer()
@@ -156,7 +156,7 @@ func BenchmarkJournal(b *testing.B) {
 			)
 			nodes[common.Hash{}][string(path)] = node
 		}
-		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil, nil))
+		return newDiffLayer(parent, common.Hash{}, 0, 0, newNodeSet(nodes), NewStateSetWithOrigin(nil, nil, nil, nil))
 	}
 	var layer layer
 	layer = emptyLayer()
diff --git a/triedb/pathdb/disklayer.go b/triedb/pathdb/disklayer.go
index c0d278d6bc..206d85d256 100644
--- a/triedb/pathdb/disklayer.go
+++ b/triedb/pathdb/disklayer.go
@@ -163,9 +163,9 @@ func (dl *diskLayer) account(hash common.Hash, depth int) ([]byte, error) {
 		dirtyStateHitDepthHist.Update(int64(depth))
 
 		if len(blob) == 0 {
-			stateAccountMissMeter.Mark(1)
+			stateAccountInexMeter.Mark(1)
 		} else {
-			stateAccountHitMeter.Mark(1)
+			stateAccountExistMeter.Mark(1)
 		}
 		return blob, nil
 	}
@@ -198,9 +198,9 @@ func (dl *diskLayer) storage(accountHash, storageHash common.Hash, depth int) ([
 		dirtyStateHitDepthHist.Update(int64(depth))
 
 		if len(blob) == 0 {
-			stateStorageMissMeter.Mark(1)
+			stateStorageInexMeter.Mark(1)
 		} else {
-			stateStorageHitMeter.Mark(1)
+			stateStorageExistMeter.Mark(1)
 		}
 		return blob, nil
 	}
diff --git a/triedb/pathdb/metrics.go b/triedb/pathdb/metrics.go
index 6af45e079d..1a2559e38b 100644
--- a/triedb/pathdb/metrics.go
+++ b/triedb/pathdb/metrics.go
@@ -24,27 +24,27 @@ var (
 	cleanNodeReadMeter  = metrics.NewRegisteredMeter("pathdb/clean/node/read", nil)
 	cleanNodeWriteMeter = metrics.NewRegisteredMeter("pathdb/clean/node/write", nil)
 
-	stateAccountMissMeter = metrics.NewRegisteredMeter("pathdb/state/account/miss/total", nil)
-	stateAccountHitMeter  = metrics.NewRegisteredMeter("pathdb/state/account/hit/total", nil)
-	stateStorageMissMeter = metrics.NewRegisteredMeter("pathdb/state/storage/miss/total", nil)
-	stateStorageHitMeter  = metrics.NewRegisteredMeter("pathdb/state/storage/hit/total", nil)
-
 	dirtyNodeHitMeter     = metrics.NewRegisteredMeter("pathdb/dirty/node/hit", nil)
 	dirtyNodeMissMeter    = metrics.NewRegisteredMeter("pathdb/dirty/node/miss", nil)
 	dirtyNodeReadMeter    = metrics.NewRegisteredMeter("pathdb/dirty/node/read", nil)
 	dirtyNodeWriteMeter   = metrics.NewRegisteredMeter("pathdb/dirty/node/write", nil)
 	dirtyNodeHitDepthHist = metrics.NewRegisteredHistogram("pathdb/dirty/node/depth", nil, metrics.NewExpDecaySample(1028, 0.015))
 
+	stateAccountInexMeter  = metrics.NewRegisteredMeter("pathdb/state/account/inex/total", nil)
+	stateStorageInexMeter  = metrics.NewRegisteredMeter("pathdb/state/storage/inex/total", nil)
+	stateAccountExistMeter = metrics.NewRegisteredMeter("pathdb/state/account/exist/total", nil)
+	stateStorageExistMeter = metrics.NewRegisteredMeter("pathdb/state/storage/exist/total", nil)
+
 	dirtyStateHitMeter     = metrics.NewRegisteredMeter("pathdb/dirty/state/hit", nil)
 	dirtyStateMissMeter    = metrics.NewRegisteredMeter("pathdb/dirty/state/miss", nil)
 	dirtyStateReadMeter    = metrics.NewRegisteredMeter("pathdb/dirty/state/read", nil)
 	dirtyStateWriteMeter   = metrics.NewRegisteredMeter("pathdb/dirty/state/write", nil)
 	dirtyStateHitDepthHist = metrics.NewRegisteredHistogram("pathdb/dirty/state/depth", nil, metrics.NewExpDecaySample(1028, 0.015))
 
-	cleanFalseMeter = metrics.NewRegisteredMeter("pathdb/clean/false", nil)
-	dirtyFalseMeter = metrics.NewRegisteredMeter("pathdb/dirty/false", nil)
-	diskFalseMeter  = metrics.NewRegisteredMeter("pathdb/disk/false", nil)
-	diffFalseMeter  = metrics.NewRegisteredMeter("pathdb/diff/false", nil)
+	nodeCleanFalseMeter = metrics.NewRegisteredMeter("pathdb/clean/false", nil)
+	nodeDirtyFalseMeter = metrics.NewRegisteredMeter("pathdb/dirty/false", nil)
+	nodeDiskFalseMeter  = metrics.NewRegisteredMeter("pathdb/disk/false", nil)
+	nodeDiffFalseMeter  = metrics.NewRegisteredMeter("pathdb/diff/false", nil)
 
 	commitTimeTimer  = metrics.NewRegisteredTimer("pathdb/commit/time", nil)
 	commitNodesMeter = metrics.NewRegisteredMeter("pathdb/commit/nodes", nil)
diff --git a/triedb/pathdb/reader.go b/triedb/pathdb/reader.go
index 3067a0c1af..4bba813b14 100644
--- a/triedb/pathdb/reader.go
+++ b/triedb/pathdb/reader.go
@@ -68,13 +68,13 @@ func (r *reader) Node(owner common.Hash, path []byte, hash common.Hash) ([]byte,
 		// is not found.
 		switch loc.loc {
 		case locCleanCache:
-			cleanFalseMeter.Mark(1)
+			nodeCleanFalseMeter.Mark(1)
 		case locDirtyCache:
-			dirtyFalseMeter.Mark(1)
+			nodeDirtyFalseMeter.Mark(1)
 		case locDiffLayer:
-			diffFalseMeter.Mark(1)
+			nodeDiffFalseMeter.Mark(1)
 		case locDiskLayer:
-			diskFalseMeter.Mark(1)
+			nodeDiskFalseMeter.Mark(1)
 		}
 		blobHex := "nil"
 		if len(blob) > 0 {
diff --git a/triedb/pathdb/states.go b/triedb/pathdb/states.go
index e687c69ce9..a33fe9eaa1 100644
--- a/triedb/pathdb/states.go
+++ b/triedb/pathdb/states.go
@@ -17,7 +17,6 @@
 package pathdb
 
 import (
-	"errors"
 	"fmt"
 	"io"
 	"slices"
@@ -49,78 +48,32 @@ func (c *counter) report(count metrics.Meter, size metrics.Meter) {
 	size.Mark(int64(c.size))
 }
 
-// destruct represents the record of destruct set modification.
-type destruct struct {
-	Hash  common.Hash
-	Exist bool
-}
-
-// journal contains the list of modifications applied for destruct set.
-type journal struct {
-	destructs [][]destruct
-}
-
-func (j *journal) add(entries []destruct) {
-	j.destructs = append(j.destructs, entries)
-}
-
-func (j *journal) pop() ([]destruct, error) {
-	if len(j.destructs) == 0 {
-		return nil, errors.New("destruct journal is not available")
-	}
-	last := j.destructs[len(j.destructs)-1]
-	j.destructs = j.destructs[:len(j.destructs)-1]
-	return last, nil
-}
-
-func (j *journal) reset() {
-	j.destructs = nil
-}
-
-func (j *journal) encode(w io.Writer) error {
-	return rlp.Encode(w, j.destructs)
-}
-
-func (j *journal) decode(r *rlp.Stream) error {
-	var dec [][]destruct
-	if err := r.Decode(&dec); err != nil {
-		return err
-	}
-	j.destructs = dec
-	return nil
-}
-
-// stateSet represents a collection of state modifications belonging to a
-// transition(a block execution) or several aggregated transitions.
+// stateSet represents a collection of state modifications associated with a
+// transition (e.g., a block execution) or multiple aggregated transitions.
+//
+// A stateSet can only reside within a diffLayer or the buffer of a diskLayer,
+// serving as the envelope for the set. Lock protection is not required for
+// accessing or mutating the account set and storage set, as the associated
+// envelope is always marked as stale before any mutation is applied. Any
+// subsequent state access will be denied due to the stale flag. Therefore,
+// state access and mutation won't happen at the same time with guarantee.
 type stateSet struct {
-	// destructSet is a very special helper marker. If an account is marked as
-	// deleted, then it's recorded in this set. However, it's allowed that an
-	// account is included here but still available in other sets (e.g.,
-	// accountData and storageData). The reason is the diff layer includes all
-	// the changes in a *block*. It can happen that:
-	//
-	// - in the tx_1, account A is deleted
-	// - in the tx_2, account A is recreated
-	//
-	// But we still need this marker to indicate the "old" A is deleted, all
-	// data in other set belongs to the "new" A.
-	destructSet map[common.Hash]struct{}               // Keyed markers for deleted (and potentially) recreated accounts
-	accountData map[common.Hash][]byte                 // Keyed accounts for direct retrieval (nil is not expected)
+	accountData map[common.Hash][]byte                 // Keyed accounts for direct retrieval (nil means deleted)
 	storageData map[common.Hash]map[common.Hash][]byte // Keyed storage slots for direct retrieval. one per account (nil means deleted)
-	size        uint64                                 // Memory size of the state data (destructSet, accountData and storageData)
+	size        uint64                                 // Memory size of the state data (accountData and storageData)
 
-	journal           *journal                      // Track the modifications to destructSet, used for reversal
 	accountListSorted []common.Hash                 // List of account for iteration. If it exists, it's sorted, otherwise it's nil
 	storageListSorted map[common.Hash][]common.Hash // List of storage slots for iterated retrievals, one per account. Any existing lists are sorted if non-nil
-	lock              sync.RWMutex                  // Lock for guarding the two lists above
+
+	// Lock for guarding the two lists above. These lists might be accessed
+	// concurrently and lock protection is essential to avoid concurrent
+	// slice or map read/write.
+	listLock sync.RWMutex
 }
 
-// newStates constructs the state set with the provided data.
-func newStates(destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte) *stateSet {
+// newStates constructs the state set with the provided account and storage data.
+func newStates(accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte) *stateSet {
 	// Don't panic for the lazy callers, initialize the nil maps instead.
-	if destructs == nil {
-		destructs = make(map[common.Hash]struct{})
-	}
 	if accounts == nil {
 		accounts = make(map[common.Hash][]byte)
 	}
@@ -128,10 +81,8 @@ func newStates(destructs map[common.Hash]struct{}, accounts map[common.Hash][]by
 		storages = make(map[common.Hash]map[common.Hash][]byte)
 	}
 	s := &stateSet{
-		destructSet:       destructs,
 		accountData:       accounts,
 		storageData:       storages,
-		journal:           &journal{},
 		storageListSorted: make(map[common.Hash][]common.Hash),
 	}
 	s.size = s.check()
@@ -144,10 +95,6 @@ func (s *stateSet) account(hash common.Hash) ([]byte, bool) {
 	if data, ok := s.accountData[hash]; ok {
 		return data, true
 	}
-	// If the account is known locally, but deleted, return it
-	if _, ok := s.destructSet[hash]; ok {
-		return nil, true
-	}
 	return nil, false // account is unknown in this set
 }
 
@@ -160,29 +107,22 @@ func (s *stateSet) storage(accountHash, storageHash common.Hash) ([]byte, bool)
 			return data, true
 		}
 	}
-	// If the account is known locally, but deleted, return an empty slot
-	if _, ok := s.destructSet[accountHash]; ok {
-		return nil, true
-	}
 	return nil, false // storage is unknown in this set
 }
 
 // check sanitizes accounts and storage slots to ensure the data validity.
 // Additionally, it computes the total memory size occupied by the maps.
 func (s *stateSet) check() uint64 {
-	size := len(s.destructSet) * common.HashLength
-	for accountHash, blob := range s.accountData {
-		if blob == nil {
-			panic(fmt.Sprintf("account %#x nil", accountHash)) // nil account blob is not permitted
-		}
+	var size int
+	for _, blob := range s.accountData {
 		size += common.HashLength + len(blob)
 	}
 	for accountHash, slots := range s.storageData {
 		if slots == nil {
 			panic(fmt.Sprintf("storage %#x nil", accountHash)) // nil slots is not permitted
 		}
-		for _, val := range slots {
-			size += 2*common.HashLength + len(val)
+		for _, blob := range slots {
+			size += 2*common.HashLength + len(blob)
 		}
 	}
 	return uint64(size)
@@ -193,73 +133,65 @@ func (s *stateSet) check() uint64 {
 //
 // Note, the returned slice is not a copy, so do not modify it.
 //
-//nolint:unused
+// nolint:unused
 func (s *stateSet) accountList() []common.Hash {
 	// If an old list already exists, return it
-	s.lock.RLock()
+	s.listLock.RLock()
 	list := s.accountListSorted
-	s.lock.RUnlock()
+	s.listLock.RUnlock()
 
 	if list != nil {
 		return list
 	}
-	// No old sorted account list exists, generate a new one
-	s.lock.Lock()
-	defer s.lock.Unlock()
+	// No old sorted account list exists, generate a new one. It's possible that
+	// multiple threads waiting for the write lock may regenerate the list
+	// multiple times, which is acceptable.
+	s.listLock.Lock()
+	defer s.listLock.Unlock()
 
-	s.accountListSorted = make([]common.Hash, 0, len(s.destructSet)+len(s.accountData))
-	for hash := range s.accountData {
-		s.accountListSorted = append(s.accountListSorted, hash)
-	}
-	for hash := range s.destructSet {
-		if _, ok := s.accountData[hash]; !ok {
-			s.accountListSorted = append(s.accountListSorted, hash)
-		}
-	}
-	slices.SortFunc(s.accountListSorted, common.Hash.Cmp)
-	return s.accountListSorted
+	list = maps.Keys(s.accountData)
+	slices.SortFunc(list, common.Hash.Cmp)
+	s.accountListSorted = list
+	return list
 }
 
 // StorageList returns a sorted list of all storage slot hashes in this state set
-// for the given account. If the whole storage is destructed in this layer, then
-// an additional flag *destructed = true* will be returned, otherwise the flag is
-// false. Besides, the returned list will include the hash of deleted storage slot.
-// Note a special case is an account is deleted in a prior tx but is recreated in
-// the following tx with some storage slots set. In this case the returned list is
-// not empty but the flag is true.
+// for the given account. The returned list will include the hash of deleted
+// storage slot.
 //
 // Note, the returned slice is not a copy, so do not modify it.
 //
-//nolint:unused
-func (s *stateSet) storageList(accountHash common.Hash) ([]common.Hash, bool) {
-	s.lock.RLock()
-	_, destructed := s.destructSet[accountHash]
+// nolint:unused
+func (s *stateSet) storageList(accountHash common.Hash) []common.Hash {
+	s.listLock.RLock()
 	if _, ok := s.storageData[accountHash]; !ok {
 		// Account not tracked by this layer
-		s.lock.RUnlock()
-		return nil, destructed
+		s.listLock.RUnlock()
+		return nil
 	}
 	// If an old list already exists, return it
 	if list, exist := s.storageListSorted[accountHash]; exist {
-		s.lock.RUnlock()
-		return list, destructed // the cached list can't be nil
+		s.listLock.RUnlock()
+		return list // the cached list can't be nil
 	}
-	s.lock.RUnlock()
+	s.listLock.RUnlock()
 
-	// No old sorted account list exists, generate a new one
-	s.lock.Lock()
-	defer s.lock.Unlock()
+	// No old sorted account list exists, generate a new one. It's possible that
+	// multiple threads waiting for the write lock may regenerate the list
+	// multiple times, which is acceptable.
+	s.listLock.Lock()
+	defer s.listLock.Unlock()
 
-	storageList := maps.Keys(s.storageData[accountHash])
-	slices.SortFunc(storageList, common.Hash.Cmp)
-	s.storageListSorted[accountHash] = storageList
-	return storageList, destructed
+	list := maps.Keys(s.storageData[accountHash])
+	slices.SortFunc(list, common.Hash.Cmp)
+	s.storageListSorted[accountHash] = list
+	return list
 }
 
 // clearCache invalidates the cached account list and storage lists.
 func (s *stateSet) clearCache() {
-	s.lock.Lock()
-	defer s.lock.Unlock()
+	s.listLock.Lock()
+	defer s.listLock.Unlock()
 
 	s.accountListSorted = nil
 	s.storageListSorted = make(map[common.Hash][]common.Hash)
@@ -275,40 +207,7 @@ func (s *stateSet) merge(other *stateSet) {
 		delta             int
 		accountOverwrites counter
 		storageOverwrites counter
-		destructs         []destruct
 	)
-	// Apply account deletion markers and discard any previously cached data if exists
-	for accountHash := range other.destructSet {
-		if origin, ok := s.accountData[accountHash]; ok {
-			delta -= common.HashLength + len(origin)
-			accountOverwrites.add(common.HashLength + len(origin))
-			delete(s.accountData, accountHash)
-		}
-		if _, ok := s.storageData[accountHash]; ok {
-			// Looping through the nested map may cause slight performance degradation.
-			// However, since account destruction is no longer possible after the cancun
-			// fork, this overhead is considered acceptable.
-			for _, val := range s.storageData[accountHash] {
-				delta -= 2*common.HashLength + len(val)
-				storageOverwrites.add(2*common.HashLength + len(val))
-			}
-			delete(s.storageData, accountHash)
-		}
-		// Keep track of whether the account has already been marked as destructed.
-		// This additional marker is useful for undoing the merge operation.
-		_, exist := s.destructSet[accountHash]
-		destructs = append(destructs, destruct{
-			Hash:  accountHash,
-			Exist: exist,
-		})
-		if exist {
-			continue
-		}
-		delta += common.HashLength
-		s.destructSet[accountHash] = struct{}{}
-	}
-	s.journal.add(destructs)
-
 	// Apply the updated account data
 	for accountHash, data := range other.accountData {
 		if origin, ok := s.accountData[accountHash]; ok {
@@ -321,7 +220,7 @@ func (s *stateSet) merge(other *stateSet) {
 	}
 	// Apply all the updated storage slots (individually)
 	for accountHash, storage := range other.storageData {
-		// If storage didn't exist (or was deleted) in the set, overwrite blindly
+		// If storage didn't exist in the set, overwrite blindly
 		if _, ok := s.storageData[accountHash]; !ok {
 			// To prevent potential concurrent map read/write issues, allocate a
 			// new map for the storage instead of claiming it directly from the
@@ -356,68 +255,49 @@ func (s *stateSet) merge(other *stateSet) {
 
 // revert 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) {
-	// Load the destruct journal whose availability is always expected
-	destructs, err := s.journal.pop()
-	if err != nil {
-		panic(fmt.Sprintf("failed to revert state, %v", err))
-	}
-	// Revert the modifications to the destruct set by journal
-	var delta int
-	for _, entry := range destructs {
-		if entry.Exist {
-			continue
-		}
-		delete(s.destructSet, entry.Hash)
-		delta -= common.HashLength
-	}
-	// Overwrite the account data with original value blindly
+	var delta int // size tracking
 	for addrHash, blob := range accountOrigin {
-		if len(blob) == 0 {
-			if data, ok := s.accountData[addrHash]; ok {
-				delta -= common.HashLength + len(data)
-			} else {
-				panic(fmt.Sprintf("non-existent account for deleting, %x", addrHash))
-			}
-			delete(s.accountData, addrHash)
-		} else {
-			if data, ok := s.accountData[addrHash]; ok {
-				delta += len(blob) - len(data)
-			} else {
-				delta += len(blob) + common.HashLength
-			}
+		data, ok := s.accountData[addrHash]
+		if !ok {
+			panic(fmt.Sprintf("non-existent account for reverting, %x", addrHash))
+		}
+		delta += len(blob) - len(data)
+
+		if len(blob) != 0 {
 			s.accountData[addrHash] = blob
+		} else {
+			if len(data) == 0 {
+				panic(fmt.Sprintf("invalid account mutation (null to null), %x", addrHash))
+			}
+			s.accountData[addrHash] = nil
 		}
 	}
 	// Overwrite the storage data with original value blindly
 	for addrHash, storage := range storageOrigin {
-		// It might be possible that the storage set is not existent because
-		// the whole storage is deleted.
 		slots := s.storageData[addrHash]
 		if len(slots) == 0 {
-			slots = make(map[common.Hash][]byte)
+			panic(fmt.Sprintf("non-existent storage set for reverting, %x", addrHash))
 		}
 		for storageHash, blob := range storage {
-			if len(blob) == 0 {
-				if data, ok := slots[storageHash]; ok {
-					delta -= 2*common.HashLength + len(data)
-				} else {
-					panic(fmt.Sprintf("non-existent storage slot for deleting, %x %x", addrHash, storageHash))
-				}
-				delete(slots, storageHash)
-			} else {
-				if data, ok := slots[storageHash]; ok {
-					delta += len(blob) - len(data)
-				} else {
-					delta += 2*common.HashLength + len(blob)
-				}
-				slots[storageHash] = blob
+			data, ok := slots[storageHash]
+			if !ok {
+				panic(fmt.Sprintf("non-existent storage slot for reverting, %x-%x", addrHash, storageHash))
+			}
+			delta += len(blob) - len(data)
+
+			if len(blob) != 0 {
+				slots[storageHash] = blob
+			} else {
+				if len(data) == 0 {
+					panic(fmt.Sprintf("invalid storage slot mutation (null to null), %x-%x", addrHash, storageHash))
+				}
+				slots[storageHash] = nil
 			}
-		}
-		if len(slots) == 0 {
-			delete(s.storageData, addrHash)
-		} else {
-			s.storageData[addrHash] = slots
 		}
 	}
 	s.clearCache()
@@ -437,86 +317,65 @@ func (s *stateSet) updateSize(delta int) {
 
 // encode serializes the content of state set into the provided writer.
 func (s *stateSet) encode(w io.Writer) error {
-	// Encode destructs
-	destructs := make([]common.Hash, 0, len(s.destructSet))
-	for hash := range s.destructSet {
-		destructs = append(destructs, hash)
-	}
-	if err := rlp.Encode(w, destructs); err != nil {
-		return err
-	}
 	// Encode accounts
-	type account struct {
-		Hash common.Hash
-		Blob []byte
+	type accounts struct {
+		AddrHashes []common.Hash
+		Accounts   [][]byte
 	}
-	accounts := make([]account, 0, len(s.accountData))
-	for hash, blob := range s.accountData {
-		accounts = append(accounts, account{Hash: hash, Blob: blob})
+	var enc accounts
+	for addrHash, blob := range s.accountData {
+		enc.AddrHashes = append(enc.AddrHashes, addrHash)
+		enc.Accounts = append(enc.Accounts, blob)
 	}
-	if err := rlp.Encode(w, accounts); err != nil {
+	if err := rlp.Encode(w, enc); err != nil {
 		return err
 	}
 	// Encode storages
 	type Storage struct {
-		Hash  common.Hash
-		Keys  []common.Hash
-		Blobs [][]byte
+		AddrHash common.Hash
+		Keys     []common.Hash
+		Blobs    [][]byte
 	}
 	storages := make([]Storage, 0, len(s.storageData))
-	for accountHash, slots := range s.storageData {
+	for addrHash, slots := range s.storageData {
 		keys := make([]common.Hash, 0, len(slots))
 		vals := make([][]byte, 0, len(slots))
 		for key, val := range slots {
 			keys = append(keys, key)
 			vals = append(vals, val)
 		}
-		storages = append(storages, Storage{Hash: accountHash, Keys: keys, Blobs: vals})
+		storages = append(storages, Storage{
+			AddrHash: addrHash,
+			Keys:     keys,
+			Blobs:    vals,
+		})
 	}
-	if err := rlp.Encode(w, storages); err != nil {
-		return err
-	}
-	// Encode journal
-	return s.journal.encode(w)
+	return rlp.Encode(w, storages)
 }
 
 // decode deserializes the content from the rlp stream into the state set.
 func (s *stateSet) decode(r *rlp.Stream) error {
-	// Decode destructs
-	var (
-		destructs   []common.Hash
-		destructSet = make(map[common.Hash]struct{})
-	)
-	if err := r.Decode(&destructs); err != nil {
-		return fmt.Errorf("load diff destructs: %v", err)
-	}
-	for _, hash := range destructs {
-		destructSet[hash] = struct{}{}
-	}
-	s.destructSet = destructSet
-
-	// Decode accounts
-	type account struct {
-		Hash common.Hash
-		Blob []byte
+	type accounts struct {
+		AddrHashes []common.Hash
+		Accounts   [][]byte
 	}
 	var (
-		accounts   []account
+		dec        accounts
 		accountSet = make(map[common.Hash][]byte)
 	)
-	if err := r.Decode(&accounts); err != nil {
+	if err := r.Decode(&dec); err != nil {
 		return fmt.Errorf("load diff accounts: %v", err)
 	}
-	for _, account := range accounts {
-		accountSet[account.Hash] = account.Blob
+	for i := 0; i < len(dec.AddrHashes); i++ {
+		accountSet[dec.AddrHashes[i]] = dec.Accounts[i]
 	}
 	s.accountData = accountSet
 
 	// Decode storages
 	type storage struct {
-		AccountHash common.Hash
-		Keys        []common.Hash
-		Vals        [][]byte
+		AddrHash common.Hash
+		Keys     []common.Hash
+		Vals     [][]byte
 	}
 	var (
 		storages   []storage
@@ -526,19 +385,14 @@ func (s *stateSet) decode(r *rlp.Stream) error {
 		return fmt.Errorf("load diff storage: %v", err)
 	}
 	for _, entry := range storages {
-		storageSet[entry.AccountHash] = make(map[common.Hash][]byte)
+		storageSet[entry.AddrHash] = make(map[common.Hash][]byte, len(entry.Keys))
 		for i := 0; i < len(entry.Keys); i++ {
-			storageSet[entry.AccountHash][entry.Keys[i]] = entry.Vals[i]
+			storageSet[entry.AddrHash][entry.Keys[i]] = entry.Vals[i]
 		}
 	}
 	s.storageData = storageSet
 	s.storageListSorted = make(map[common.Hash][]common.Hash)
 
-	// Decode journal
-	s.journal = &journal{}
-	if err := s.journal.decode(r); err != nil {
-		return err
-	}
 	s.size = s.check()
 	return nil
 }
@@ -546,20 +400,18 @@ func (s *stateSet) decode(r *rlp.Stream) error {
 // reset clears all cached state data, including any optional sorted lists that
 // may have been generated.
 func (s *stateSet) reset() {
-	s.destructSet = make(map[common.Hash]struct{})
 	s.accountData = make(map[common.Hash][]byte)
 	s.storageData = make(map[common.Hash]map[common.Hash][]byte)
 	s.size = 0
-	s.journal.reset()
 	s.accountListSorted = nil
 	s.storageListSorted = make(map[common.Hash][]common.Hash)
 }
 
 // dbsize returns the approximate size for db write.
 //
-//nolint:unused
+// nolint:unused
 func (s *stateSet) dbsize() int {
-	m := (len(s.destructSet) + len(s.accountData)) * len(rawdb.SnapshotAccountPrefix)
+	m := len(s.accountData) * len(rawdb.SnapshotAccountPrefix)
 	for _, slots := range s.storageData {
 		m += len(slots) * len(rawdb.SnapshotStoragePrefix)
 	}
@@ -587,7 +439,7 @@ type StateSetWithOrigin struct {
 }
 
 // NewStateSetWithOrigin constructs the state set with the provided data.
-func NewStateSetWithOrigin(destructs map[common.Hash]struct{}, accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte, accountOrigin map[common.Address][]byte, storageOrigin map[common.Address]map[common.Hash][]byte) *StateSetWithOrigin {
+func NewStateSetWithOrigin(accounts map[common.Hash][]byte, storages map[common.Hash]map[common.Hash][]byte, accountOrigin map[common.Address][]byte, storageOrigin map[common.Address]map[common.Hash][]byte) *StateSetWithOrigin {
 	// Don't panic for the lazy callers, initialize the nil maps instead.
 	if accountOrigin == nil {
 		accountOrigin = make(map[common.Address][]byte)
@@ -607,7 +459,7 @@ func NewStateSetWithOrigin(destructs map[common.Hash]struct{}, accounts map[comm
 			size += 2*common.HashLength + len(data)
 		}
 	}
-	set := newStates(destructs, accounts, storages)
+	set := newStates(accounts, storages)
 	return &StateSetWithOrigin{
 		stateSet:      set,
 		accountOrigin: accountOrigin,
diff --git a/triedb/pathdb/states_test.go b/triedb/pathdb/states_test.go
index 5ab77de658..1ac63325c0 100644
--- a/triedb/pathdb/states_test.go
+++ b/triedb/pathdb/states_test.go
@@ -27,7 +27,6 @@ import (
 
 func TestStatesMerge(t *testing.T) {
 	a := newStates(
-		nil,
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa0},
 			common.Hash{0xb}: {0xb0},
@@ -47,22 +46,23 @@ func TestStatesMerge(t *testing.T) {
 		},
 	)
 	b := newStates(
-		map[common.Hash]struct{}{
-			common.Hash{0xa}: {},
-			common.Hash{0xc}: {},
-		},
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa1},
 			common.Hash{0xb}: {0xb1},
+			common.Hash{0xc}: nil, // delete account
 		},
 		map[common.Hash]map[common.Hash][]byte{
 			common.Hash{0xa}: {
 				common.Hash{0x1}: {0x11},
+				common.Hash{0x2}: nil, // delete slot
 				common.Hash{0x3}: {0x31},
 			},
 			common.Hash{0xb}: {
 				common.Hash{0x1}: {0x11},
 			},
+			common.Hash{0xc}: {
+				common.Hash{0x1}: nil, // delete slot
+			},
 		},
 	)
 	a.merge(b)
@@ -115,7 +115,6 @@ func TestStatesMerge(t *testing.T) {
 
 func TestStatesRevert(t *testing.T) {
 	a := newStates(
-		nil,
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa0},
 			common.Hash{0xb}: {0xb0},
@@ -135,22 +134,23 @@ func TestStatesRevert(t *testing.T) {
 		},
 	)
 	b := newStates(
-		map[common.Hash]struct{}{
-			common.Hash{0xa}: {},
-			common.Hash{0xc}: {},
-		},
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa1},
 			common.Hash{0xb}: {0xb1},
+			common.Hash{0xc}: nil,
 		},
 		map[common.Hash]map[common.Hash][]byte{
 			common.Hash{0xa}: {
 				common.Hash{0x1}: {0x11},
+				common.Hash{0x2}: nil,
 				common.Hash{0x3}: {0x31},
 			},
 			common.Hash{0xb}: {
 				common.Hash{0x1}: {0x11},
 			},
+			common.Hash{0xc}: {
+				common.Hash{0x1}: nil,
+			},
 		},
 	)
 	a.merge(b)
@@ -164,7 +164,7 @@ func TestStatesRevert(t *testing.T) {
 			common.Hash{0xa}: {
 				common.Hash{0x1}: {0x10},
 				common.Hash{0x2}: {0x20},
-				common.Hash{0x3}: {},
+				common.Hash{0x3}: nil,
 			},
 			common.Hash{0xb}: {
 				common.Hash{0x1}: {0x10},
@@ -201,8 +201,8 @@ func TestStatesRevert(t *testing.T) {
 	if !exist || !bytes.Equal(blob, []byte{0x20}) {
 		t.Error("Unexpected value for a's storage")
 	}
-	_, exist = a.storage(common.Hash{0xa}, common.Hash{0x3})
-	if exist {
+	blob, exist = a.storage(common.Hash{0xa}, common.Hash{0x3})
+	if !exist || len(blob) != 0 {
 		t.Error("Unexpected value for a's storage")
 	}
 	blob, exist = a.storage(common.Hash{0xb}, common.Hash{0x1})
@@ -220,41 +220,8 @@ func TestStatesRevert(t *testing.T) {
 	}
 }
 
-func TestDestructJournalEncode(t *testing.T) {
-	var enc journal
-	enc.add(nil)          // nil
-	enc.add([]destruct{}) // zero size destructs
-	enc.add([]destruct{
-		{Hash: common.HexToHash("0xdeadbeef"), Exist: true},
-		{Hash: common.HexToHash("0xcafebabe"), Exist: false},
-	})
-	var buf bytes.Buffer
-	enc.encode(&buf)
-
-	var dec journal
-	if err := dec.decode(rlp.NewStream(&buf, 0)); err != nil {
-		t.Fatalf("Failed to decode journal, %v", err)
-	}
-	if len(enc.destructs) != len(dec.destructs) {
-		t.Fatalf("Unexpected destruct journal length, want: %d, got: %d", len(enc.destructs), len(dec.destructs))
-	}
-	for i := 0; i < len(enc.destructs); i++ {
-		want := enc.destructs[i]
-		got := dec.destructs[i]
-		if len(want) == 0 && len(got) == 0 {
-			continue
-		}
-		if !reflect.DeepEqual(want, got) {
-			t.Fatalf("Unexpected destruct, want: %v, got: %v", want, got)
-		}
-	}
-}
-
 func TestStatesEncode(t *testing.T) {
 	s := newStates(
-		map[common.Hash]struct{}{
-			common.Hash{0x1}: {},
-		},
 		map[common.Hash][]byte{
 			common.Hash{0x1}: {0x1},
 		},
@@ -272,9 +239,6 @@ func TestStatesEncode(t *testing.T) {
 	if err := dec.decode(rlp.NewStream(buf, 0)); err != nil {
 		t.Fatalf("Failed to decode states, %v", err)
 	}
-	if !reflect.DeepEqual(s.destructSet, dec.destructSet) {
-		t.Fatal("Unexpected destruct set")
-	}
 	if !reflect.DeepEqual(s.accountData, dec.accountData) {
 		t.Fatal("Unexpected account data")
 	}
@@ -285,9 +249,6 @@ func TestStatesEncode(t *testing.T) {
 
 func TestStateWithOriginEncode(t *testing.T) {
 	s := NewStateSetWithOrigin(
-		map[common.Hash]struct{}{
-			common.Hash{0x1}: {},
-		},
 		map[common.Hash][]byte{
 			common.Hash{0x1}: {0x1},
 		},
@@ -313,9 +274,6 @@ func TestStateWithOriginEncode(t *testing.T) {
 	if err := dec.decode(rlp.NewStream(buf, 0)); err != nil {
 		t.Fatalf("Failed to decode states, %v", err)
 	}
-	if !reflect.DeepEqual(s.destructSet, dec.destructSet) {
-		t.Fatal("Unexpected destruct set")
-	}
 	if !reflect.DeepEqual(s.accountData, dec.accountData) {
 		t.Fatal("Unexpected account data")
 	}
@@ -337,7 +295,6 @@ func TestStateSizeTracking(t *testing.T) {
 		2*common.HashLength + 1 /* storage data of 0xc */
 
 	a := newStates(
-		nil,
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa0}, // common.HashLength+1
 			common.Hash{0xb}: {0xb0}, // common.HashLength+1
@@ -360,27 +317,30 @@ func TestStateSizeTracking(t *testing.T) {
 		t.Fatalf("Unexpected size, want: %d, got: %d", expSizeA, a.size)
 	}
 
-	expSizeB := 2*common.HashLength + /* destruct set data */
-		common.HashLength + 2 + common.HashLength + 3 + /* account data */
+	expSizeB := common.HashLength + 2 + common.HashLength + 3 + common.HashLength + /* account data */
 		2*common.HashLength + 3 + 2*common.HashLength + 2 + /* storage data of 0xa */
-		2*common.HashLength + 2 + 2*common.HashLength + 2 /* storage data of 0xb */
+		2*common.HashLength + 2 + 2*common.HashLength + 2 + /* storage data of 0xb */
+		3*2*common.HashLength /* storage data of 0xc */
 	b := newStates(
-		map[common.Hash]struct{}{
-			common.Hash{0xa}: {}, // common.HashLength
-			common.Hash{0xc}: {}, // common.HashLength
-		},
 		map[common.Hash][]byte{
 			common.Hash{0xa}: {0xa1, 0xa1},       // common.HashLength+2
 			common.Hash{0xb}: {0xb1, 0xb1, 0xb1}, // common.HashLength+3
+			common.Hash{0xc}: nil,                // common.HashLength, account deletion
 		},
 		map[common.Hash]map[common.Hash][]byte{
 			common.Hash{0xa}: {
 				common.Hash{0x1}: {0x11, 0x11, 0x11}, // 2*common.HashLength+3
-				common.Hash{0x3}: {0x31, 0x31},       // 2*common.HashLength+1
+				common.Hash{0x3}: {0x31, 0x31},       // 2*common.HashLength+2, slot creation
 			},
 			common.Hash{0xb}: {
 				common.Hash{0x1}: {0x11, 0x11}, // 2*common.HashLength+2
-				common.Hash{0x2}: {0x22, 0x22}, // 2*common.HashLength+2
+				common.Hash{0x2}: {0x22, 0x22}, // 2*common.HashLength+2, slot creation
+			},
+			// The storage of 0xc is entirely removed
+			common.Hash{0xc}: {
+				common.Hash{0x1}: nil, // 2*common.HashLength, slot deletion
+				common.Hash{0x2}: nil, // 2*common.HashLength, slot deletion
+				common.Hash{0x3}: nil, // 2*common.HashLength, slot deletion
 			},
 		},
 	)
@@ -389,12 +349,10 @@ func TestStateSizeTracking(t *testing.T) {
 	}
 
 	a.merge(b)
-	mergeSize := expSizeA + 2*common.HashLength    /* destruct set data */
-	mergeSize += 1 /* account a data change */ + 2 /* account b data change */
-	mergeSize -= common.HashLength + 1             /* account data removal of 0xc */
-	mergeSize += 2 + 1                             /* storage a change */
-	mergeSize += 2*common.HashLength + 2 - 1       /* storage b change */
-	mergeSize -= 2*common.HashLength + 1           /* storage data removal of 0xc */
+	mergeSize := expSizeA + 1 /* account a data change */ + 2 /* account b data change */ - 1 /* account c data change */
+	mergeSize += 2*common.HashLength + 2 + 2                                                  /* storage a change */
+	mergeSize += 2*common.HashLength + 2 - 1                                                  /* storage b change */
+	mergeSize += 2*2*common.HashLength - 1                                                    /* storage data removal of 0xc */
 
 	if a.size != uint64(mergeSize) {
 		t.Fatalf("Unexpected size, want: %d, got: %d", mergeSize, a.size)
@@ -411,49 +369,22 @@ func TestStateSizeTracking(t *testing.T) {
 			common.Hash{0xa}: {
 				common.Hash{0x1}: {0x10},
 				common.Hash{0x2}: {0x20},
-				common.Hash{0x3}: {},
+				common.Hash{0x3}: nil, // revert slot creation
 			},
 			common.Hash{0xb}: {
 				common.Hash{0x1}: {0x10, 0x11, 0x12},
-				common.Hash{0x2}: {},
+				common.Hash{0x2}: nil, // revert slot creation
 			},
 			common.Hash{0xc}: {
 				common.Hash{0x1}: {0x10},
+				common.Hash{0x2}: {0x20}, // resurrected slot
+				common.Hash{0x3}: {0x30}, // resurrected slot
 			},
 		},
 	)
-	if a.size != uint64(expSizeA) {
-		t.Fatalf("Unexpected size, want: %d, got: %d", expSizeA, a.size)
-	}
-
-	// Revert state set a again, this time with additional slots which were
-	// deleted in account destruction and re-created because of resurrection.
-	a.merge(b)
-	a.revert(
-		map[common.Hash][]byte{
-			common.Hash{0xa}: {0xa0},
-			common.Hash{0xb}: {0xb0},
-			common.Hash{0xc}: {0xc0},
-		},
-		map[common.Hash]map[common.Hash][]byte{
-			common.Hash{0xa}: {
-				common.Hash{0x1}: {0x10},
-				common.Hash{0x2}: {0x20},
-				common.Hash{0x3}: {},
-				common.Hash{0x4}: {0x40},       // this slot was not in the set a, but resurrected because of revert
-				common.Hash{0x5}: {0x50, 0x51}, // this slot was not in the set a, but resurrected because of revert
-			},
-			common.Hash{0xb}: {
-				common.Hash{0x1}: {0x10, 0x11, 0x12},
-				common.Hash{0x2}: {},
-			},
-			common.Hash{0xc}: {
-				common.Hash{0x1}: {0x10},
-			},
-		},
-	)
-	expSize := expSizeA + common.HashLength*2 + 1 + /* slot 4 */ +common.HashLength*2 + 2 /* slot 5 */
-	if a.size != uint64(expSize) {
-		t.Fatalf("Unexpected size, want: %d, got: %d", expSize, a.size)
+	revertSize := expSizeA + 2*common.HashLength + 2*common.HashLength // delete-marker of a.3 and b.2 slot
+	revertSize += 2 * (2*common.HashLength + 1)                        // resurrected slot, c.2, c.3
+	if a.size != uint64(revertSize) {
+		t.Fatalf("Unexpected size, want: %d, got: %d", revertSize, a.size)
 	}
 }
diff --git a/triedb/states.go b/triedb/states.go
index a8f9bf865c..fa432e0704 100644
--- a/triedb/states.go
+++ b/triedb/states.go
@@ -45,5 +45,5 @@ func (set *StateSet) internal() *pathdb.StateSetWithOrigin {
 	if set == nil {
 		return nil
 	}
-	return pathdb.NewStateSetWithOrigin(set.Destructs, set.Accounts, set.Storages, set.AccountsOrigin, set.StoragesOrigin)
+	return pathdb.NewStateSetWithOrigin(set.Accounts, set.Storages, set.AccountsOrigin, set.StoragesOrigin)
 }