diff --git a/activerecord/CHANGELOG.md b/activerecord/CHANGELOG.md
index 62f3e1eba2af4de1c844b5e1c831c492db16a4c4..6b3bfc18e73d5163cf169fef1fc2bf1c8b4b54ea 100644
--- a/activerecord/CHANGELOG.md
+++ b/activerecord/CHANGELOG.md
@@ -12,12 +12,6 @@
 
     *Paul B.*
 
-*   Keep track of dirty attributes after transaction is rollback.
-
-    Related #13166.
-
-    *Bogdan Gusiev* *arthurnn*
-
 *   Add support for module-level `table_name_suffix` in models.
 
     This makes `table_name_suffix` work the same way as `table_name_prefix` when
diff --git a/activerecord/lib/active_record/transactions.rb b/activerecord/lib/active_record/transactions.rb
index e31d28cfd135094f068a09905687fdf74f4aa7b2..17f76b63b3993e7ad3825f5aa06da6d938589507 100644
--- a/activerecord/lib/active_record/transactions.rb
+++ b/activerecord/lib/active_record/transactions.rb
@@ -350,7 +350,6 @@ def remember_transaction_record_state #:nodoc:
       end
       @_start_transaction_state[:level] = (@_start_transaction_state[:level] || 0) + 1
       @_start_transaction_state[:frozen?] = @attributes.frozen?
-      @_start_transaction_state[:changed_attributes] ||= changed_attributes.dup
     end
 
     # Clear the new record state and id of a record.
@@ -369,9 +368,6 @@ def restore_transaction_record_state(force = false) #:nodoc:
           @attributes = @attributes.dup if @attributes.frozen?
           @new_record = restore_state[:new_record]
           @destroyed  = restore_state[:destroyed]
-          changed_attributes.replace(restore_state[:changed_attributes]).delete_if do |attribute, old_value|
-            old_value == @attributes[attribute]
-          end
           if restore_state.has_key?(:id)
             write_attribute(self.class.primary_key, restore_state[:id])
           else
diff --git a/activerecord/test/cases/transactions_test.rb b/activerecord/test/cases/transactions_test.rb
index 7f2e830083c52b1321d2fac3dfb9cfd34eba4b42..e6ed85394b3f67318c681c30a56653b0ae8ddf94 100644
--- a/activerecord/test/cases/transactions_test.rb
+++ b/activerecord/test/cases/transactions_test.rb
@@ -274,48 +274,6 @@ def test_invalid_keys_for_transaction
     end
   end
 
-  def test_rollback_when_changing_inside_transaction
-    assert !@first.approved?
-    Topic.transaction do
-      @first.approved = true
-      @first.save!
-      raise ActiveRecord::Rollback
-    end
-    assert @first.approved
-    assert @first.changes["approved"]
-    @first.save!
-    assert @first.reload.approved
-  end
-
-  def test_rollback_when_changing_outside_transaction
-    assert !@first.approved?
-    @first.approved = true
-    Topic.transaction do
-      @first.save!
-      raise ActiveRecord::Rollback
-    end
-    assert @first.changes["approved"]
-    assert @first.approved
-    @first.save!
-    assert @first.reload.approved
-  end
-
-  def test_rollback_when_changing_back_to_prev_stage
-    assert !@first.approved?
-    Topic.transaction do
-      @first.approved = true
-      @first.save!
-      @first.approved = false
-      @first.save!
-      raise ActiveRecord::Rollback
-    end
-    assert !@first.approved
-    assert !@first.changes["approved"]
-    @first.save!
-    assert !@first.reload.approved
-  end
-
-
   def test_force_savepoint_in_nested_transaction
     Topic.transaction do
       @first.approved = true