diff --git a/fs/btrfs/btrfs_inode.h b/fs/btrfs/btrfs_inode.h
index b3e46aabc3d8..6d4f42b0fdce 100644
--- a/fs/btrfs/btrfs_inode.h
+++ b/fs/btrfs/btrfs_inode.h
@@ -13,6 +13,13 @@
 #include "ordered-data.h"
 #include "delayed-inode.h"
 
+/*
+ * Since we search a directory based on f_pos (struct dir_context::pos) we have
+ * to start at 2 since '.' and '..' have f_pos of 0 and 1 respectively, so
+ * everybody else has to start at 2 (see btrfs_real_readdir() and dir_emit_dots()).
+ */
+#define BTRFS_DIR_START_INDEX 2
+
 /*
  * ordered_data_close is set by truncate when a file that used
  * to have good data has been truncated to zero.  When it is set
@@ -173,8 +180,9 @@ struct btrfs_inode {
 	u64 disk_i_size;
 
 	/*
-	 * if this is a directory then index_cnt is the counter for the index
-	 * number for new files that are created
+	 * If this is a directory then index_cnt is the counter for the index
+	 * number for new files that are created. For an empty directory, this
+	 * must be initialized to BTRFS_DIR_START_INDEX.
 	 */
 	u64 index_cnt;
 
diff --git a/fs/btrfs/inode.c b/fs/btrfs/inode.c
index 5bbea5ec31fc..5c7aeb588313 100644
--- a/fs/btrfs/inode.c
+++ b/fs/btrfs/inode.c
@@ -5971,14 +5971,8 @@ static int btrfs_set_inode_index_count(struct btrfs_inode *inode)
 		goto out;
 	ret = 0;
 
-	/*
-	 * MAGIC NUMBER EXPLANATION:
-	 * since we search a directory based on f_pos we have to start at 2
-	 * since '.' and '..' have f_pos of 0 and 1 respectively, so everybody
-	 * else has to start at 2
-	 */
 	if (path->slots[0] == 0) {
-		inode->index_cnt = 2;
+		inode->index_cnt = BTRFS_DIR_START_INDEX;
 		goto out;
 	}
 
@@ -5989,7 +5983,7 @@ static int btrfs_set_inode_index_count(struct btrfs_inode *inode)
 
 	if (found_key.objectid != btrfs_ino(inode) ||
 	    found_key.type != BTRFS_DIR_INDEX_KEY) {
-		inode->index_cnt = 2;
+		inode->index_cnt = BTRFS_DIR_START_INDEX;
 		goto out;
 	}