diff --git a/fs/xfs/libxfs/xfs_btree.c b/fs/xfs/libxfs/xfs_btree.c
index 5ce49a8b9de1..5d1d73f99ce0 100644
--- a/fs/xfs/libxfs/xfs_btree.c
+++ b/fs/xfs/libxfs/xfs_btree.c
@@ -3009,10 +3009,6 @@ xfs_btree_split_worker(
 						struct xfs_btree_split_args, work);
 	unsigned int		nofs_flags;
 
-	/*
-	 * Don't use xfs_trans_set_context() here: it would overwrite the
-	 * caller's saved NOFS state in tp->t_pflags. Use a local scope.
-	 */
 	nofs_flags = memalloc_nofs_save();
 
 	args->result = __xfs_btree_split(args->cur, args->level, args->ptrp,
diff --git a/fs/xfs/libxfs/xfs_trans.h b/fs/xfs/libxfs/xfs_trans.h
index 05b3cc19a311..b0c7724d0619 100644
--- a/fs/xfs/libxfs/xfs_trans.h
+++ b/fs/xfs/libxfs/xfs_trans.h
@@ -264,20 +264,6 @@ int xfs_trans_alloc_dir(struct xfs_inode *dp, struct xfs_trans_res *resv,
 		struct xfs_inode *ip, unsigned int *dblocks,
 		struct xfs_trans **tpp, int *nospace_error);
 
-static inline void
-xfs_trans_set_context(
-	struct xfs_trans	*tp)
-{
-	tp->t_pflags = memalloc_nofs_save();
-}
-
-static inline void
-xfs_trans_clear_context(
-	struct xfs_trans	*tp)
-{
-	memalloc_nofs_restore(tp->t_pflags);
-}
-
 static inline void
 xfs_trans_cancel(
 	struct xfs_trans	*tp)
diff --git a/fs/xfs/xfs_trans.c b/fs/xfs/xfs_trans.c
index 8f0c308f312f..973e82e1e323 100644
--- a/fs/xfs/xfs_trans.c
+++ b/fs/xfs/xfs_trans.c
@@ -72,7 +72,7 @@ xfs_trans_free(
 	xfs_extent_busy_clear(&tp->t_busy, false);
 
 	trace_xfs_trans_free(tp, _RET_IP_);
-	xfs_trans_clear_context(tp);
+	memalloc_nofs_restore(tp->t_pflags);
 	if (!(tp->t_flags & XFS_TRANS_NO_WRITECOUNT))
 		sb_end_intwrite(tp->t_mountp->m_super);
 	xfs_trans_free_dqinfo(tp);
@@ -220,7 +220,11 @@ __xfs_trans_alloc(
 	tp = kmem_cache_zalloc(xfs_trans_cache, GFP_KERNEL | __GFP_NOFAIL);
 	if (!(flags & XFS_TRANS_NO_WRITECOUNT))
 		sb_start_intwrite(mp->m_super);
-	xfs_trans_set_context(tp);
+	/*
+	 * Save NOFS state for xfs_trans_free() to restore. Only the
+	 * transaction owner thread may touch tp->t_pflags.
+	 */
+	tp->t_pflags = memalloc_nofs_save();
 	tp->t_flags = flags;
 	tp->t_mountp = mp;
 	INIT_LIST_HEAD(&tp->t_items);
@@ -1038,7 +1042,7 @@ xfs_trans_roll(
 	 * xfs_trans_free.  Set it again here before doing memory
 	 * allocations.
 	 */
-	xfs_trans_set_context(tp);
+	tp->t_pflags = memalloc_nofs_save();
 
 	if (error)
 		return error;