xfs_setattr_nonsize(
	struct xfs_inode	*ip,
	struct iattr		*iattr,
	int			flags)
{
	xfs_mount_t		*mp = ip->i_mount;
	struct inode		*inode = VFS_I(ip);
	int			mask = iattr->ia_valid;
	xfs_trans_t		*tp;
	int			error;
	kuid_t			uid = GLOBAL_ROOT_UID, iuid = GLOBAL_ROOT_UID;
	kgid_t			gid = GLOBAL_ROOT_GID, igid = GLOBAL_ROOT_GID;
	struct xfs_dquot	*udqp = NULL, *gdqp = NULL;
	struct xfs_dquot	*olddquot1 = NULL, *olddquot2 = NULL;

	ASSERT((mask & ATTR_SIZE) == 0);

	/*
	 * If disk quotas is on, we make sure that the dquots do exist on disk,
	 * before we start any other transactions. Trying to do this later
	 * is messy. We don't care to take a readlock to look at the ids
	 * in inode here, because we can't hold it across the trans_reserve.
	 * If the IDs do change before we take the ilock, we're covered
	 * because the i_*dquot fields will get updated anyway.
	 */
	if (XFS_IS_QUOTA_ON(mp) && (mask & (ATTR_UID|ATTR_GID))) {
		uint	qflags = 0;

		if ((mask & ATTR_UID) && XFS_IS_UQUOTA_ON(mp)) {
			uid = iattr->ia_uid;
			qflags |= XFS_QMOPT_UQUOTA;
		} else {
			uid = inode->i_uid;
		}
		if ((mask & ATTR_GID) && XFS_IS_GQUOTA_ON(mp)) {
			gid = iattr->ia_gid;
			qflags |= XFS_QMOPT_GQUOTA;
		}  else {
			gid = inode->i_gid;
		}

		/*
		 * We take a reference when we initialize udqp and gdqp,
		 * so it is important that we never blindly double trip on
		 * the same variable. See xfs_create() for an example.
		 */
		ASSERT(udqp == NULL);
		ASSERT(gdqp == NULL);
		error = xfs_qm_vop_dqalloc(ip, xfs_kuid_to_uid(uid),
					   xfs_kgid_to_gid(gid),
					   xfs_get_projid(ip),
					   qflags, &udqp, &gdqp, NULL);
		if (error)
			return error;
	}

	error = xfs_trans_alloc(mp, &M_RES(mp)->tr_ichange, 0, 0, 0, &tp);
	if (error)
		goto out_dqrele;

	xfs_ilock(ip, XFS_ILOCK_EXCL);
	xfs_trans_ijoin(tp, ip, 0);

	/*
	 * Change file ownership.  Must be the owner or privileged.
	 */
	if (mask & (ATTR_UID|ATTR_GID)) {
		/*
		 * These IDs could have changed since we last looked at them.
		 * But, we're assured that if the ownership did change
		 * while we didn't have the inode locked, inode's dquot(s)
		 * would have changed also.
		 */
		iuid = inode->i_uid;
		igid = inode->i_gid;
		gid = (mask & ATTR_GID) ? iattr->ia_gid : igid;
		uid = (mask & ATTR_UID) ? iattr->ia_uid : iuid;

		/*
		 * Do a quota reservation only if uid/gid is actually
		 * going to change.
		 */
		if (XFS_IS_QUOTA_RUNNING(mp) &&
		    ((XFS_IS_UQUOTA_ON(mp) && !uid_eq(iuid, uid)) ||
		     (XFS_IS_GQUOTA_ON(mp) && !gid_eq(igid, gid)))) {
			ASSERT(tp);
			error = xfs_qm_vop_chown_reserve(tp, ip, udqp, gdqp,
						NULL, capable(CAP_FOWNER) ?
						XFS_QMOPT_FORCE_RES : 0);
			if (error)	/* out of quota */
				goto out_cancel;
		}
	}

	/*
	 * Change file ownership.  Must be the owner or privileged.
	 */
	if (mask & (ATTR_UID|ATTR_GID)) {
		/*
		 * CAP_FSETID overrides the following restrictions:
		 *
		 * The set-user-ID and set-group-ID bits of a file will be
		 * cleared upon successful return from chown()
		 */
		if ((inode->i_mode & (S_ISUID|S_ISGID)) &&
		    !capable(CAP_FSETID))
			inode->i_mode &= ~(S_ISUID|S_ISGID);

		/*
		 * Change the ownerships and register quota modifications
		 * in the transaction.
		 */
		if (!uid_eq(iuid, uid)) {
			if (XFS_IS_QUOTA_RUNNING(mp) && XFS_IS_UQUOTA_ON(mp)) {
				ASSERT(mask & ATTR_UID);
				ASSERT(udqp);
				olddquot1 = xfs_qm_vop_chown(tp, ip,
							&ip->i_udquot, udqp);
			}
			ip->i_d.di_uid = xfs_kuid_to_uid(uid);
			inode->i_uid = uid;
		}
		if (!gid_eq(igid, gid)) {
			if (XFS_IS_QUOTA_RUNNING(mp) && XFS_IS_GQUOTA_ON(mp)) {
				ASSERT(xfs_sb_version_has_pquotino(&mp->m_sb) ||
				       !XFS_IS_PQUOTA_ON(mp));
				ASSERT(mask & ATTR_GID);
				ASSERT(gdqp);
				olddquot2 = xfs_qm_vop_chown(tp, ip,
							&ip->i_gdquot, gdqp);
			}
			ip->i_d.di_gid = xfs_kgid_to_gid(gid);
			inode->i_gid = gid;
		}
	}

	if (mask & ATTR_MODE)
		xfs_setattr_mode(ip, iattr);
	if (mask & (ATTR_ATIME|ATTR_CTIME|ATTR_MTIME))
		xfs_setattr_time(ip, iattr);

	xfs_trans_log_inode(tp, ip, XFS_ILOG_CORE);

	XFS_STATS_INC(mp, xs_ig_attrchg);

	if (mp->m_flags & XFS_MOUNT_WSYNC)
		xfs_trans_set_sync(tp);
	error = xfs_trans_commit(tp);

	xfs_iunlock(ip, XFS_ILOCK_EXCL);

	/*
	 * Release any dquot(s) the inode had kept before chown.
	 */
	xfs_qm_dqrele(olddquot1);
	xfs_qm_dqrele(olddquot2);
	xfs_qm_dqrele(udqp);
	xfs_qm_dqrele(gdqp);

	if (error)
		return error;

	/*
	 * XXX(hch): Updating the ACL entries is not atomic vs the i_mode
	 * 	     update.  We could avoid this with linked transactions
	 * 	     and passing down the transaction pointer all the way
	 *	     to attr_set.  No previous user of the generic
	 * 	     Posix ACL code seems to care about this issue either.
	 */
	if ((mask & ATTR_MODE) && !(flags & XFS_ATTR_NOACL)) {
		error = posix_acl_chmod(inode, inode->i_mode);
		if (error)
			return error;
	}

	return 0;
 
 out_cancel:
 	xfs_trans_cancel(tp);
 out_dqrele:
 	xfs_qm_dqrele(udqp);
 	xfs_qm_dqrele(gdqp);
	return error;
}

This vulnerability category highlights issues in resource management where failures to properly release memory, file handles, or other resources can degrade system performance or enable denial-of-service conditions.