In Zephyr's native IPv4 stack, icmpv4_handle_echo_request() in subsys/net/ip/icmpv4.c builds an echo-reply packet (reply), hands it to net_try_send_data(), and then, on success, calls net_stats_update_icmp_sent(net_pkt_iface(reply)). net_try_send_data() transfers ownership of reply to the TX path (net_if_try_queue_tx - net_if_tx - L2/driver send, or the asynchronous net_if_tx_thread), which can unref it to refcount 0 and return the struct net_pkt to its slab (net_pkt_unref - k_mem_slab_free) bef