diff --git a/fs/xfs/xfs_qm_syscalls.c b/fs/xfs/xfs_qm_syscalls.c
index 13a56e1ea15ce1..e00067a142a094 100644
--- a/fs/xfs/xfs_qm_syscalls.c
+++ b/fs/xfs/xfs_qm_syscalls.c

@@ -111,160 +31,23 @@ xfs_qm_scall_quotaoff(
 	 */
 	if ((mp->m_qflags & flags) == 0)
 		return -EEXIST;
-	error = 0;
-
-	flags &= (XFS_ALL_QUOTA_ACCT | XFS_ALL_QUOTA_ENFD);
 
 	/*
-	 * We don't want to deal with two quotaoffs messing up each other,
-	 * so we're going to serialize it. quotaoff isn't exactly a performance
-	 * critical thing.
-	 * If quotaoff, then we must be dealing with the root filesystem.
+	 * We do not support actually turning off quota accounting any more.
+	 * Just log a warning and ignored the accounting related flags.

 
-	/*
-	 * If we're just turning off quota enforcement, change mp and go.
-	 */
-	if ((flags & XFS_ALL_QUOTA_ACCT) == 0) {
-		mp->m_qflags &= ~(flags);
-
-		spin_lock(&mp->m_sb_lock);
-		mp->m_sb.sb_qflags = mp->m_qflags;
-		spin_unlock(&mp->m_sb_lock);
-		mutex_unlock(&q->qi_quotaofflock);
-
-		/* XXX what to do if error ? Revert back to old vals incore ? */
-		return xfs_sync_sb(mp, false);
-	}
-
-	dqtype = 0;
-	inactivate_flags = 0;
-	/*
-	 * If accounting is off, we must turn enforcement off, clear the
-	 * quota 'CHKD' certificate to make it known that we have to
-	 * do a quotacheck the next time this quota is turned on.
-	 */
-	if (flags & XFS_UQUOTA_ACCT) {
-		dqtype |= XFS_QMOPT_UQUOTA;
-		flags |= (XFS_UQUOTA_CHKD | XFS_UQUOTA_ENFD);
-		inactivate_flags |= XFS_UQUOTA_ACTIVE;
-	}
-	if (flags & XFS_GQUOTA_ACCT) {
-		dqtype |= XFS_QMOPT_GQUOTA;
-		flags |= (XFS_GQUOTA_CHKD | XFS_GQUOTA_ENFD);
-		inactivate_flags |= XFS_GQUOTA_ACTIVE;
-	}
-	if (flags & XFS_PQUOTA_ACCT) {
-		dqtype |= XFS_QMOPT_PQUOTA;
-		flags |= (XFS_PQUOTA_CHKD | XFS_PQUOTA_ENFD);
-		inactivate_flags |= XFS_PQUOTA_ACTIVE;
-	}
-
-	/*
-	 * Nothing to do?  Don't complain. This happens when we're just
-	 * turning off quota enforcement.
-	 */
-	if ((mp->m_qflags & flags) == 0)
-		goto out_unlock;
-
-	/*
-	 * Write the LI_QUOTAOFF log record, and do SB changes atomically,
-	 * and synchronously. If we fail to write, we should abort the
-	 * operation as it cannot be recovered safely if we crash.
-	 */
-	error = xfs_qm_log_quotaoff(mp, &qoffstart, flags);
-	if (error)
-		goto out_unlock;
-
-	/*
-	 * Next we clear the XFS_MOUNT_*DQ_ACTIVE bit(s) in the mount struct
-	 * to take care of the race between dqget and quotaoff. We don't take
-	 * any special locks to reset these bits. All processes need to check
-	 * these bits *after* taking inode lock(s) to see if the particular
-	 * quota type is in the process of being turned off. If *ACTIVE, it is
-	 * guaranteed that all dquot structures and all quotainode ptrs will all
-	 * stay valid as long as that inode is kept locked.
-	 *
-	 * There is no turning back after this.
-	 */
-	mp->m_qflags &= ~inactivate_flags;
-
-	/*
-	 * Give back all the dquot reference(s) held by inodes.
-	 * Here we go thru every single incore inode in this file system, and
-	 * do a dqrele on the i_udquot/i_gdquot that it may have.
-	 * Essentially, as long as somebody has an inode locked, this guarantees
-	 * that quotas will not be turned off. This is handy because in a
-	 * transaction once we lock the inode(s) and check for quotaon, we can
-	 * depend on the quota inodes (and other things) being valid as long as
-	 * we keep the lock(s).
-	 */
-	error = xfs_dqrele_all_inodes(mp, flags);
-	ASSERT(!error);
-
-	/*
-	 * Next we make the changes in the quota flag in the mount struct.
-	 * This isn't protected by a particular lock directly, because we
-	 * don't want to take a mrlock every time we depend on quotas being on.
-	 */
-	mp->m_qflags &= ~flags;
-
-	/*
-	 * Go through all the dquots of this file system and purge them,
-	 * according to what was turned off.
-	 */
-	xfs_qm_dqpurge_all(mp, dqtype);
-
-	/*
-	 * Transactions that had started before ACTIVE state bit was cleared
-	 * could have logged many dquots, so they'd have higher LSNs than
-	 * the first QUOTAOFF log record does. If we happen to crash when
-	 * the tail of the log has gone past the QUOTAOFF record, but
-	 * before the last dquot modification, those dquots __will__
-	 * recover, and that's not good.
-	 *
-	 * So, we have QUOTAOFF start and end logitems; the start
-	 * logitem won't get overwritten until the end logitem appears...
-	 */
-	error = xfs_qm_log_quotaoff_end(mp, &qoffstart, flags);
-	if (error) {
-		/* We're screwed now. Shutdown is the only option. */
-		xfs_force_shutdown(mp, SHUTDOWN_CORRUPT_INCORE);
-		goto out_unlock;
-	}
-
-	/*
-	 * If all quotas are completely turned off, close shop.
-	 */
-	if (mp->m_qflags == 0) {
-		mutex_unlock(&q->qi_quotaofflock);
-		xfs_qm_destroy_quotainfo(mp);
-		return 0;
-	}
-
-	/*
-	 * Release our quotainode references if we don't need them anymore.
-	 */
-	if ((dqtype & XFS_QMOPT_UQUOTA) && q->qi_uquotaip) {
-		xfs_irele(q->qi_uquotaip);
-		q->qi_uquotaip = NULL;
-	}
-	if ((dqtype & XFS_QMOPT_GQUOTA) && q->qi_gquotaip) {
-		xfs_irele(q->qi_gquotaip);
-		q->qi_gquotaip = NULL;
-	}
-	if ((dqtype & XFS_QMOPT_PQUOTA) && q->qi_pquotaip) {
-		xfs_irele(q->qi_pquotaip);
-		q->qi_pquotaip = NULL;
-	}
+	mutex_lock(&mp->m_quotainfo->qi_quotaofflock);
+	mp->m_qflags &= ~(flags & XFS_ALL_QUOTA_ENFD);
+	spin_lock(&mp->m_sb_lock);
+	mp->m_sb.sb_qflags = mp->m_qflags;
+	spin_unlock(&mp->m_sb_lock);
+	mutex_unlock(&mp->m_quotainfo->qi_quotaofflock);
 
-out_unlock:
-	if (error && qoffstart)
-		xfs_qm_qoff_logitem_relse(qoffstart);
-	mutex_unlock(&q->qi_quotaofflock);
-	return error;
+	/* XXX what to do if error ? Revert back to old vals incore ? */
+	return xfs_sync_sb(mp, false);
 }
 
 STATIC int

diff --git a/fs/xfs/xfs_trans_dquot.c b/fs/xfs/xfs_trans_dquot.c
index 48e09ea30ee539..b7e4b05a559bdb 100644
--- a/fs/xfs/xfs_trans_dquot.c
+++ b/fs/xfs/xfs_trans_dquot.c

@@ -843,44 +843,6 @@ xfs_trans_reserve_quota_icreate(
 			dblocks, 1, XFS_QMOPT_RES_REGBLKS);
 }
 
-/*
- * This routine is called to allocate a quotaoff log item.
- */
-struct xfs_qoff_logitem *
-xfs_trans_get_qoff_item(
-	struct xfs_trans	*tp,
-	struct xfs_qoff_logitem	*startqoff,
-	uint			flags)
-{
-	struct xfs_qoff_logitem	*q;
-
-	ASSERT(tp != NULL);
-
-	q = xfs_qm_qoff_logitem_init(tp->t_mountp, startqoff, flags);
-	ASSERT(q != NULL);
-
-	/*
-	 * Get a log_item_desc to point at the new item.
-	 */
-	xfs_trans_add_item(tp, &q->qql_item);
-	return q;
-}
-
-
-/*
- * This is called to mark the quotaoff logitem as needing
- * to be logged when the transaction is committed.  The logitem must
- * already be associated with the given transaction.
- */
-void
-xfs_trans_log_quotaoff_item(
-	struct xfs_trans	*tp,
-	struct xfs_qoff_logitem	*qlp)
-{
-	tp->t_flags |= XFS_TRANS_DIRTY;
-	set_bit(XFS_LI_DIRTY, &qlp->qql_item.li_flags);
-}
-
 STATIC void
 xfs_trans_alloc_dqinfo(
 	xfs_trans_t	*tp)

-- 
2.30.2