diff --git a/include/linux/bpf_verifier.h b/include/linux/bpf_verifier.h
index 4513372c5bc8..3a74033d49c4 100644
--- a/include/linux/bpf_verifier.h
+++ b/include/linux/bpf_verifier.h
@@ -48,22 +48,6 @@ enum bpf_reg_liveness {
 	REG_LIVE_DONE = 0x8, /* liveness won't be updating this register anymore */
 };
 
-/* For every reg representing a map value or allocated object pointer,
- * we consider the tuple of (ptr, id) for them to be unique in verifier
- * context and conside them to not alias each other for the purposes of
- * tracking lock state.
- */
-struct bpf_active_lock {
-	/* This can either be reg->map_ptr or reg->btf. If ptr is NULL,
-	 * there's no active lock held, and other fields have no
-	 * meaning. If non-NULL, it indicates that a lock is held and
-	 * id member has the reg->id of the register which can be >= 0.
-	 */
-	void *ptr;
-	/* This will be reg->id */
-	u32 id;
-};
-
 #define ITER_PREFIX "bpf_iter_"
 
 enum bpf_iter_state {
@@ -266,6 +250,13 @@ struct bpf_stack_state {
 };
 
 struct bpf_reference_state {
+	/* Each reference object has a type. Ensure REF_TYPE_PTR is zero to
+	 * default to pointer reference on zero initialization of a state.
+	 */
+	enum ref_state_type {
+		REF_TYPE_PTR = 0,
+		REF_TYPE_LOCK,
+	} type;
 	/* Track each reference created with a unique id, even if the same
 	 * instruction creates the reference multiple times (eg, via CALL).
 	 */
@@ -274,17 +265,10 @@ struct bpf_reference_state {
 	 * is used purely to inform the user of a reference leak.
 	 */
 	int insn_idx;
-	/* There can be a case like:
-	 * main (frame 0)
-	 *  cb (frame 1)
-	 *   func (frame 3)
-	 *    cb (frame 4)
-	 * Hence for frame 4, if callback_ref just stored boolean, it would be
-	 * impossible to distinguish nested callback refs. Hence store the
-	 * frameno and compare that to callback_ref in check_reference_leak when
-	 * exiting a callback function.
+	/* Use to keep track of the source object of a lock, to ensure
+	 * it matches on unlock.
 	 */
-	int callback_ref;
+	void *ptr;
 };
 
 struct bpf_retval_range {
@@ -332,6 +316,7 @@ struct bpf_func_state {
 
 	/* The following fields should be last. See copy_func_state() */
 	int acquired_refs;
+	int active_locks;
 	struct bpf_reference_state *refs;
 	/* The state of the stack. Each element of the array describes BPF_REG_SIZE
 	 * (i.e. 8) bytes worth of stack memory.
@@ -434,7 +419,6 @@ struct bpf_verifier_state {
 	u32 insn_idx;
 	u32 curframe;
 
-	struct bpf_active_lock active_lock;
 	bool speculative;
 	bool active_rcu_lock;
 	u32 active_preempt_lock;
diff --git a/kernel/bpf/verifier.c b/kernel/bpf/verifier.c
index 132fc172961f..9f5de8d4fbd0 100644
--- a/kernel/bpf/verifier.c
+++ b/kernel/bpf/verifier.c
@@ -1284,6 +1284,7 @@ static int copy_reference_state(struct bpf_func_state *dst, const struct bpf_fun
 	if (!dst->refs)
 		return -ENOMEM;
 
+	dst->active_locks = src->active_locks;
 	dst->acquired_refs = src->acquired_refs;
 	return 0;
 }
@@ -1354,13 +1355,32 @@ static int acquire_reference_state(struct bpf_verifier_env *env, int insn_idx)
 	if (err)
 		return err;
 	id = ++env->id_gen;
+	state->refs[new_ofs].type = REF_TYPE_PTR;
 	state->refs[new_ofs].id = id;
 	state->refs[new_ofs].insn_idx = insn_idx;
-	state->refs[new_ofs].callback_ref = state->in_callback_fn ? state->frameno : 0;
 
 	return id;
 }
 
+static int acquire_lock_state(struct bpf_verifier_env *env, int insn_idx, enum ref_state_type type,
+			      int id, void *ptr)
+{
+	struct bpf_func_state *state = cur_func(env);
+	int new_ofs = state->acquired_refs;
+	int err;
+
+	err = resize_reference_state(state, state->acquired_refs + 1);
+	if (err)
+		return err;
+	state->refs[new_ofs].type = type;
+	state->refs[new_ofs].id = id;
+	state->refs[new_ofs].insn_idx = insn_idx;
+	state->refs[new_ofs].ptr = ptr;
+
+	state->active_locks++;
+	return 0;
+}
+
 /* release function corresponding to acquire_reference_state(). Idempotent. */
 static int release_reference_state(struct bpf_func_state *state, int ptr_id)
 {
@@ -1368,10 +1388,9 @@ static int release_reference_state(struct bpf_func_state *state, int ptr_id)
 
 	last_idx = state->acquired_refs - 1;
 	for (i = 0; i < state->acquired_refs; i++) {
+		if (state->refs[i].type != REF_TYPE_PTR)
+			continue;
 		if (state->refs[i].id == ptr_id) {
-			/* Cannot release caller references in callbacks */
-			if (state->in_callback_fn && state->refs[i].callback_ref != state->frameno)
-				return -EINVAL;
 			if (last_idx && i != last_idx)
 				memcpy(&state->refs[i], &state->refs[last_idx],
 				       sizeof(*state->refs));
@@ -1383,6 +1402,45 @@ static int release_reference_state(struct bpf_func_state *state, int ptr_id)
 	return -EINVAL;
 }
 
+static int release_lock_state(struct bpf_func_state *state, int type, int id, void *ptr)
+{
+	int i, last_idx;
+
+	last_idx = state->acquired_refs - 1;
+	for (i = 0; i < state->acquired_refs; i++) {
+		if (state->refs[i].type != type)
+			continue;
+		if (state->refs[i].id == id && state->refs[i].ptr == ptr) {
+			if (last_idx && i != last_idx)
+				memcpy(&state->refs[i], &state->refs[last_idx],
+				       sizeof(*state->refs));
+			memset(&state->refs[last_idx], 0, sizeof(*state->refs));
+			state->acquired_refs--;
+			state->active_locks--;
+			return 0;
+		}
+	}
+	return -EINVAL;
+}
+
+static struct bpf_reference_state *find_lock_state(struct bpf_verifier_env *env, enum ref_state_type type,
+						   int id, void *ptr)
+{
+	struct bpf_func_state *state = cur_func(env);
+	int i;
+
+	for (i = 0; i < state->acquired_refs; i++) {
+		struct bpf_reference_state *s = &state->refs[i];
+
+		if (s->type == REF_TYPE_PTR || s->type != type)
+			continue;
+
+		if (s->id == id && s->ptr == ptr)
+			return s;
+	}
+	return NULL;
+}
+
 static void free_func_state(struct bpf_func_state *state)
 {
 	if (!state)
@@ -1453,8 +1511,6 @@ static int copy_verifier_state(struct bpf_verifier_state *dst_state,
 	dst_state->active_preempt_lock = src->active_preempt_lock;
 	dst_state->in_sleepable = src->in_sleepable;
 	dst_state->curframe = src->curframe;
-	dst_state->active_lock.ptr = src->active_lock.ptr;
-	dst_state->active_lock.id = src->active_lock.id;
 	dst_state->branches = src->branches;
 	dst_state->parent = src->parent;
 	dst_state->first_insn_idx = src->first_insn_idx;
@@ -5442,7 +5498,7 @@ static bool in_sleepable(struct bpf_verifier_env *env)
 static bool in_rcu_cs(struct bpf_verifier_env *env)
 {
 	return env->cur_state->active_rcu_lock ||
-	       env->cur_state->active_lock.ptr ||
+	       cur_func(env)->active_locks ||
 	       !in_sleepable(env);
 }
 
@@ -7724,19 +7780,20 @@ static int check_kfunc_mem_size_reg(struct bpf_verifier_env *env, struct bpf_reg
  * Since only one bpf_spin_lock is allowed the checks are simpler than
  * reg_is_refcounted() logic. The verifier needs to remember only
  * one spin_lock instead of array of acquired_refs.
- * cur_state->active_lock remembers which map value element or allocated
+ * cur_func(env)->active_locks remembers which map value element or allocated
  * object got locked and clears it after bpf_spin_unlock.
  */
 static int process_spin_lock(struct bpf_verifier_env *env, int regno,
 			     bool is_lock)
 {
 	struct bpf_reg_state *regs = cur_regs(env), *reg = &regs[regno];
-	struct bpf_verifier_state *cur = env->cur_state;
 	bool is_const = tnum_is_const(reg->var_off);
+	struct bpf_func_state *cur = cur_func(env);
 	u64 val = reg->var_off.value;
 	struct bpf_map *map = NULL;
 	struct btf *btf = NULL;
 	struct btf_record *rec;
+	int err;
 
 	if (!is_const) {
 		verbose(env,
@@ -7768,16 +7825,23 @@ static int process_spin_lock(struct bpf_verifier_env *env, int regno,
 		return -EINVAL;
 	}
 	if (is_lock) {
-		if (cur->active_lock.ptr) {
+		void *ptr;
+
+		if (map)
+			ptr = map;
+		else
+			ptr = btf;
+
+		if (cur->active_locks) {
 			verbose(env,
 				"Locking two bpf_spin_locks are not allowed\n");
 			return -EINVAL;
 		}
-		if (map)
-			cur->active_lock.ptr = map;
-		else
-			cur->active_lock.ptr = btf;
-		cur->active_lock.id = reg->id;
+		err = acquire_lock_state(env, env->insn_idx, REF_TYPE_LOCK, reg->id, ptr);
+		if (err < 0) {
+			verbose(env, "Failed to acquire lock state\n");
+			return err;
+		}
 	} else {
 		void *ptr;
 
@@ -7786,20 +7850,17 @@ static int process_spin_lock(struct bpf_verifier_env *env, int regno,
 		else
 			ptr = btf;
 
-		if (!cur->active_lock.ptr) {
+		if (!cur->active_locks) {
 			verbose(env, "bpf_spin_unlock without taking a lock\n");
 			return -EINVAL;
 		}
-		if (cur->active_lock.ptr != ptr ||
-		    cur->active_lock.id != reg->id) {
+
+		if (release_lock_state(cur_func(env), REF_TYPE_LOCK, reg->id, ptr)) {
 			verbose(env, "bpf_spin_unlock of different lock\n");
 			return -EINVAL;
 		}
 
 		invalidate_non_owning_refs(env);
-
-		cur->active_lock.ptr = NULL;
-		cur->active_lock.id = 0;
 	}
 	return 0;
 }
@@ -9861,7 +9922,7 @@ static int check_func_call(struct bpf_verifier_env *env, struct bpf_insn *insn,
 		const char *sub_name = subprog_name(env, subprog);
 
 		/* Only global subprogs cannot be called with a lock held. */
-		if (env->cur_state->active_lock.ptr) {
+		if (cur_func(env)->active_locks) {
 			verbose(env, "global function calls are not allowed while holding a lock,\n"
 				     "use static function instead\n");
 			return -EINVAL;
@@ -10202,17 +10263,10 @@ static int prepare_func_exit(struct bpf_verifier_env *env, int *insn_idx)
 		caller->regs[BPF_REG_0] = *r0;
 	}
 
-	/* callback_fn frame should have released its own additions to parent's
-	 * reference state at this point, or check_reference_leak would
-	 * complain, hence it must be the same as the caller. There is no need
-	 * to copy it back.
-	 */
-	if (!callee->in_callback_fn) {
-		/* Transfer references to the caller */
-		err = copy_reference_state(caller, callee);
-		if (err)
-			return err;
-	}
+	/* Transfer references to the caller */
+	err = copy_reference_state(caller, callee);
+	if (err)
+		return err;
 
 	/* for callbacks like bpf_loop or bpf_for_each_map_elem go back to callsite,
 	 * there function call logic would reschedule callback visit. If iteration
@@ -10382,11 +10436,11 @@ static int check_reference_leak(struct bpf_verifier_env *env, bool exception_exi
 	bool refs_lingering = false;
 	int i;
 
-	if (!exception_exit && state->frameno && !state->in_callback_fn)
+	if (!exception_exit && state->frameno)
 		return 0;
 
 	for (i = 0; i < state->acquired_refs; i++) {
-		if (!exception_exit && state->in_callback_fn && state->refs[i].callback_ref != state->frameno)
+		if (state->refs[i].type != REF_TYPE_PTR)
 			continue;
 		verbose(env, "Unreleased reference id=%d alloc_insn=%d\n",
 			state->refs[i].id, state->refs[i].insn_idx);
@@ -10399,7 +10453,7 @@ static int check_resource_leak(struct bpf_verifier_env *env, bool exception_exit
 {
 	int err;
 
-	if (check_lock && env->cur_state->active_lock.ptr) {
+	if (check_lock && cur_func(env)->active_locks) {
 		verbose(env, "%s cannot be used inside bpf_spin_lock-ed region\n", prefix);
 		return -EINVAL;
 	}
@@ -11620,10 +11674,9 @@ static int process_kf_arg_ptr_to_btf_id(struct bpf_verifier_env *env,
 
 static int ref_set_non_owning(struct bpf_verifier_env *env, struct bpf_reg_state *reg)
 {
-	struct bpf_verifier_state *state = env->cur_state;
 	struct btf_record *rec = reg_btf_record(reg);
 
-	if (!state->active_lock.ptr) {
+	if (!cur_func(env)->active_locks) {
 		verbose(env, "verifier internal error: ref_set_non_owning w/o active lock\n");
 		return -EFAULT;
 	}
@@ -11720,6 +11773,7 @@ static int ref_convert_owning_non_owning(struct bpf_verifier_env *env, u32 ref_o
  */
 static int check_reg_allocation_locked(struct bpf_verifier_env *env, struct bpf_reg_state *reg)
 {
+	struct bpf_reference_state *s;
 	void *ptr;
 	u32 id;
 
@@ -11736,10 +11790,10 @@ static int check_reg_allocation_locked(struct bpf_verifier_env *env, struct bpf_
 	}
 	id = reg->id;
 
-	if (!env->cur_state->active_lock.ptr)
+	if (!cur_func(env)->active_locks)
 		return -EINVAL;
-	if (env->cur_state->active_lock.ptr != ptr ||
-	    env->cur_state->active_lock.id != id) {
+	s = find_lock_state(env, REF_TYPE_LOCK, id, ptr);
+	if (!s) {
 		verbose(env, "held lock and object are not in the same allocation\n");
 		return -EINVAL;
 	}
@@ -17635,8 +17689,20 @@ static bool refsafe(struct bpf_func_state *old, struct bpf_func_state *cur,
 		return false;
 
 	for (i = 0; i < old->acquired_refs; i++) {
-		if (!check_ids(old->refs[i].id, cur->refs[i].id, idmap))
+		if (!check_ids(old->refs[i].id, cur->refs[i].id, idmap) ||
+		    old->refs[i].type != cur->refs[i].type)
 			return false;
+		switch (old->refs[i].type) {
+		case REF_TYPE_PTR:
+			break;
+		case REF_TYPE_LOCK:
+			if (old->refs[i].ptr != cur->refs[i].ptr)
+				return false;
+			break;
+		default:
+			WARN_ONCE(1, "Unhandled enum type for reference state: %d\n", old->refs[i].type);
+			return false;
+		}
 	}
 
 	return true;
@@ -17714,19 +17780,6 @@ static bool states_equal(struct bpf_verifier_env *env,
 	if (old->speculative && !cur->speculative)
 		return false;
 
-	if (old->active_lock.ptr != cur->active_lock.ptr)
-		return false;
-
-	/* Old and cur active_lock's have to be either both present
-	 * or both absent.
-	 */
-	if (!!old->active_lock.id != !!cur->active_lock.id)
-		return false;
-
-	if (old->active_lock.id &&
-	    !check_ids(old->active_lock.id, cur->active_lock.id, &env->idmap_scratch))
-		return false;
-
 	if (old->active_rcu_lock != cur->active_rcu_lock)
 		return false;
 
@@ -18625,7 +18678,7 @@ static int do_check(struct bpf_verifier_env *env)
 					return -EINVAL;
 				}
 
-				if (env->cur_state->active_lock.ptr) {
+				if (cur_func(env)->active_locks) {
 					if ((insn->src_reg == BPF_REG_0 && insn->imm != BPF_FUNC_spin_unlock) ||
 					    (insn->src_reg == BPF_PSEUDO_KFUNC_CALL &&
 					     (insn->off != 0 || !is_bpf_graph_api_kfunc(insn->imm)))) {
diff --git a/tools/testing/selftests/bpf/prog_tests/cb_refs.c b/tools/testing/selftests/bpf/prog_tests/cb_refs.c
index 3bff680de16c..c40df623a8f7 100644
--- a/tools/testing/selftests/bpf/prog_tests/cb_refs.c
+++ b/tools/testing/selftests/bpf/prog_tests/cb_refs.c
@@ -11,8 +11,8 @@ struct {
 	const char *prog_name;
 	const char *err_msg;
 } cb_refs_tests[] = {
-	{ "underflow_prog", "reference has not been acquired before" },
-	{ "leak_prog", "Unreleased reference" },
+	{ "underflow_prog", "must point to scalar, or struct with scalar" },
+	{ "leak_prog", "Possibly NULL pointer passed to helper arg2" },
 	{ "nested_cb", "Unreleased reference id=4 alloc_insn=2" }, /* alloc_insn=2{4,5} */
 	{ "non_cb_transfer_ref", "Unreleased reference id=4 alloc_insn=1" }, /* alloc_insn=1{1,2} */
 };