In the Linux kernel, the following vulnerability has been resolved:

usb: gadget: f_fs: Clear ffs_eventfd in ffs_data_clear.

ffs_data_clear is indirectly called from both ffs_fs_kill_sb and
ffs_ep0_release, so it ends up being called twice when userland closes ep0
and then unmounts f_fs.
If userland provided an eventfd along with function’s USB descriptors, it
ends up calling eventfd_ctx_put as many times, causing a refcount
underflow.
NULL-ify ffs_eventfd to prevent these extraneous eventfd_ctx_put calls.

Also, set epfiles to NULL right after de-allocating it, for readability.

For completeness, ffs_data_clear actually ends up being called thrice, the
last call being before the whole ffs structure gets freed, so when this
specific sequence happens there is a second underflow happening (but not
being reported):

/sys/kernel/debug/tracing# modprobe usb_f_fs
/sys/kernel/debug/tracing# echo ffs_data_clear > set_ftrace_filter
/sys/kernel/debug/tracing# echo function > current_tracer
/sys/kernel/debug/tracing# echo 1 > tracing_on
(setup gadget, run and kill function userland process, teardown gadget)
/sys/kernel/debug/tracing# echo 0 > tracing_on
/sys/kernel/debug/tracing# cat trace
smartcard-openp-436 [000] ….. 1946.208786: ffs_data_clear <-ffs_data_closed
smartcard-openp-431 [000] ….. 1946.279147: ffs_data_clear <-ffs_data_closed
smartcard-openp-431 [000] .n… 1946.905512: ffs_data_clear <-ffs_data_put

Warning output corresponding to above trace:
[ 1946.284139] WARNING: CPU: 0 PID: 431 at lib/refcount.c:28 refcount_warn_saturate+0x110/0x15c
[ 1946.293094] refcount_t: underflow; use-after-free.
[ 1946.298164] Modules linked in: usb_f_ncm(E) u_ether(E) usb_f_fs(E) hci_uart(E) btqca(E) btrtl(E) btbcm(E) btintel(E) bluetooth(E) nls_ascii(E) nls_cp437(E) vfat(E) fat(E) bcm2835_v4l2(CE) bcm2835_mmal_vchiq(CE) videobuf2_vmalloc(E) videobuf2_memops(E) sha512_generic(E) videobuf2_v4l2(E) sha512_arm(E) videobuf2_common(E) videodev(E) cpufreq_dt(E) snd_bcm2835(CE) brcmfmac(E) mc(E) vc4(E) ctr(E) brcmutil(E) snd_soc_core(E) snd_pcm_dmaengine(E) drbg(E) snd_pcm(E) snd_timer(E) snd(E) soundcore(E) drm_kms_helper(E) cec(E) ansi_cprng(E) rc_core(E) syscopyarea(E) raspberrypi_cpufreq(E) sysfillrect(E) sysimgblt(E) cfg80211(E) max17040_battery(OE) raspberrypi_hwmon(E) fb_sys_fops(E) regmap_i2c(E) ecdh_generic(E) rfkill(E) ecc(E) bcm2835_rng(E) rng_core(E) vchiq(CE) leds_gpio(E) libcomposite(E) fuse(E) configfs(E) ip_tables(E) x_tables(E) autofs4(E) ext4(E) crc16(E) mbcache(E) jbd2(E) crc32c_generic(E) sdhci_iproc(E) sdhci_pltfm(E) sdhci(E)
[ 1946.399633] CPU: 0 PID: 431 Comm: smartcard-openp Tainted: G C OE 5.15.0-1-rpi #1 Debian 5.15.3-1
[ 1946.417950] Hardware name: BCM2835
[ 1946.425442] Backtrace:
[ 1946.432048] <c08d60a0> from <c08d62ec>
[ 1946.448226] r7:00000009 r6:0000001c r5:c04a948c r4:c0a64e2c
[ 1946.458412] <c08d62cc> from <c08d9ae0>
[ 1946.470380] <c08d9ab8> from <c0123500>
[ 1946.482067] r5:c04a948c r4:c0a71dc8
[ 1946.490184] <c0123418> from <c08d6948>
[ 1946.506758] r7:00000009 r6:0000001c r5:c0a71dc8 r4:c0a71e04
[ 1946.517070] <c08d68ac> from <c04a948c>
[ 1946.535309] r8:c0100224 r7:c0dfcb84 r6:ffffffff r5:c3b84c00 r4:c24a17c0
[ 1946.546708] <c04a937c> from <c0380134>
[ 1946.564476] <c03800ec> from <bf5464e8>
[ 1946.582664] r5:c3b84c00 r4:c2695b00
[ 1946.590668] <bf546418> from <bf547cc0>
[ 1946.609608] r5:bf54d014 r4:c2695b00
[ 1946.617522] <bf547c24> from <bf547da0>
[ 1946.636217] r7:c0dfcb
—-truncated—-