`record.destroy` on new record won't invoke after create commit callbacks

Fixes #32806.

2 files changed, 9 insertions, 1 deletions

diff --git a/activerecord/lib/active_record/transactions.rb b/activerecord/lib/active_record/transactions.rb
index 82adb19f5b..e5397401fd 100644
--- a/activerecord/lib/active_record/transactions.rb
+++ b/activerecord/lib/active_record/transactions.rb
@@ -431,7 +431,7 @@ module ActiveRecord
         actions.any? do |action|
           case action
           when :create
-            transaction_record_state(:new_record)
+            persisted? && transaction_record_state(:new_record)
           when :destroy
             defined?(@_trigger_destroy_callback) && @_trigger_destroy_callback
           when :update
diff --git a/activerecord/test/cases/transaction_callbacks_test.rb b/activerecord/test/cases/transaction_callbacks_test.rb
index 05941c75ac..7c87030801 100644
--- a/activerecord/test/cases/transaction_callbacks_test.rb
+++ b/activerecord/test/cases/transaction_callbacks_test.rb
@@ -139,6 +139,14 @@ class TransactionCallbacksTest < ActiveRecord::TestCase
     assert_equal [], reply.history
   end
 
+  def test_only_call_after_commit_on_destroy_after_transaction_commits_for_destroyed_new_record
+    new_record = TopicWithCallbacks.new(title: "New topic", written_on: Date.today)
+    add_transaction_execution_blocks new_record
+
+    new_record.destroy
+    assert_equal [:commit_on_destroy], new_record.history
+  end
+
   def test_only_call_after_commit_on_create_and_doesnt_leaky
     r = ReplyWithCallbacks.new(content: "foo")
     r.save_on_after_create = true