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>] (dump_backtrace) from [<c08d62ec>] (show_stack+0x20/0x24)
[ 1946.448226]  r7:00000009 r6:0000001c r5:c04a948c r4:c0a64e2c
[ 1946.458412] [<c08d62cc>] (show_stack) from [<c08d9ae0>] (dump_stack+0x28/0x30)
[ 1946.470380] [<c08d9ab8>] (dump_stack) from [<c0123500>] (__warn+0xe8/0x154)
[ 1946.482067]  r5:c04a948c r4:c0a71dc8
[ 1946.490184] [<c0123418>] (__warn) from [<c08d6948>] (warn_slowpath_fmt+0xa0/0xe4)
[ 1946.506758]  r7:00000009 r6:0000001c r5:c0a71dc8 r4:c0a71e04
[ 1946.517070] [<c08d68ac>] (warn_slowpath_fmt) from [<c04a948c>] (refcount_warn_saturate+0x110/0x15c)
[ 1946.535309]  r8:c0100224 r7:c0dfcb84 r6:ffffffff r5:c3b84c00 r4:c24a17c0
[ 1946.546708] [<c04a937c>] (refcount_warn_saturate) from [<c0380134>] (eventfd_ctx_put+0x48/0x74)
[ 1946.564476] [<c03800ec>] (eventfd_ctx_put) from [<bf5464e8>] (ffs_data_clear+0xd0/0x118 [usb_f_fs])
[ 1946.582664]  r5:c3b84c00 r4:c2695b00
[ 1946.590668] [<bf546418>] (ffs_data_clear [usb_f_fs]) from [<bf547cc0>] (ffs_data_closed+0x9c/0x150 [usb_f_fs])
[ 1946.609608]  r5:bf54d014 r4:c2695b00
[ 1946.617522] [<bf547c24>] (ffs_data_closed [usb_f_fs]) from [<bf547da0>] (ffs_fs_kill_sb+0x2c/0x30 [usb_f_fs])
[ 1946.636217]  r7:c0dfcb
---truncated---

Linux https://git.kernel.org/stable/c/1c4ace3e6b8575745c50dca9e76e0021e697d645 [No types assigned]

Linux https://git.kernel.org/stable/c/240fc586e83d645912accce081a48aa63a45f6ee [No types assigned]

Linux https://git.kernel.org/stable/c/33f6a0cbb7772146e1c11f38028fffbfed14728b [No types assigned]

Linux https://git.kernel.org/stable/c/52500239e3f2d6fc77b6f58632a9fb98fe74ac09 [No types assigned]

Linux https://git.kernel.org/stable/c/b1e0887379422975f237d43d8839b751a6bcf154 [No types assigned]

Linux https://git.kernel.org/stable/c/cc8c8028c21b2a3842a1e98e99e55028df275919 [No types assigned]

Linux https://git.kernel.org/stable/c/ebef2aa29f370b5096c16020c104e393192ef684 [No types assigned]

Linux https://git.kernel.org/stable/c/f976dd7011150244a7ba820f2c331e9fb253befa [No types assigned]