Index: sys/cddl/contrib/opensolaris/uts/common/fs/zfs/sys/zfs_vfsops.h
===================================================================
--- sys/cddl/contrib/opensolaris/uts/common/fs/zfs/sys/zfs_vfsops.h
+++ sys/cddl/contrib/opensolaris/uts/common/fs/zfs/sys/zfs_vfsops.h
@@ -85,6 +85,7 @@
 	sa_attr_type_t	*z_attr_table;	/* SA attr mapping->id */
 #define	ZFS_OBJ_MTX_SZ	64
 	kmutex_t	z_hold_mtx[ZFS_OBJ_MTX_SZ];	/* znode hold locks */
+	struct task	z_unlinked_drain_task;
 };
 
 /*
Index: sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_dir.c
===================================================================
--- sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_dir.c
+++ sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_dir.c
@@ -393,7 +393,6 @@
 {
 	zfsvfs_t	*zfsvfs = zp->z_zfsvfs;
 	objset_t	*os = zfsvfs->z_os;
-	znode_t		*xzp = NULL;
 	dmu_tx_t	*tx;
 	uint64_t	acl_obj;
 	uint64_t	xattr_obj;
@@ -443,11 +442,8 @@
 	 */
 	error = sa_lookup(zp->z_sa_hdl, SA_ZPL_XATTR(zfsvfs),
 	    &xattr_obj, sizeof (xattr_obj));
-	if (error == 0 && xattr_obj) {
-		error = zfs_zget(zfsvfs, xattr_obj, &xzp);
-		ASSERT3S(error, ==, 0);
-		vn_lock(ZTOV(xzp), LK_EXCLUSIVE | LK_RETRY);
-	}
+	if (error)
+		xattr_obj = 0;
 
 	acl_obj = zfs_external_acl(zp);
 
@@ -457,10 +453,8 @@
 	tx = dmu_tx_create(os);
 	dmu_tx_hold_free(tx, zp->z_id, 0, DMU_OBJECT_END);
 	dmu_tx_hold_zap(tx, zfsvfs->z_unlinkedobj, FALSE, NULL);
-	if (xzp) {
+	if (xattr_obj)
 		dmu_tx_hold_zap(tx, zfsvfs->z_unlinkedobj, TRUE, NULL);
-		dmu_tx_hold_sa(tx, xzp->z_sa_hdl, B_FALSE);
-	}
 	if (acl_obj)
 		dmu_tx_hold_free(tx, acl_obj, 0, DMU_OBJECT_END);
 
@@ -475,16 +469,13 @@
 		dmu_tx_abort(tx);
 		zfs_znode_dmu_fini(zp);
 		zfs_znode_free(zp);
-		goto out;
+		return;
 	}
 
-	if (xzp) {
-		ASSERT(error == 0);
-		xzp->z_unlinked = B_TRUE;	/* mark xzp for deletion */
-		xzp->z_links = 0;	/* no more links to it */
-		VERIFY(0 == sa_update(xzp->z_sa_hdl, SA_ZPL_LINKS(zfsvfs),
-		    &xzp->z_links, sizeof (xzp->z_links), tx));
-		zfs_unlinked_add(xzp, tx);
+	if (xattr_obj) {
+		/* Add extended attribute directory to the unlinked set. */
+		VERIFY3U(0, ==,
+		    zap_add_int(os, zfsvfs->z_unlinkedobj, xattr_obj, tx));
 	}
 
 	/* Remove this znode from the unlinked set */
@@ -494,9 +485,16 @@
 	zfs_znode_delete(zp, tx);
 
 	dmu_tx_commit(tx);
-out:
-	if (xzp)
-		vput(ZTOV(xzp));
+
+	if (xattr_obj) {
+		/*
+		 * We're using the FreeBSD taskqueue API here instead of
+		 * the Solaris taskq API since the FreeBSD API allows for a
+		 * task to be enqueued multiple times but executed once.
+		 */
+		taskqueue_enqueue(system_taskq->tq_queue,
+		    &zfsvfs->z_unlinked_drain_task);
+	}
 }
 
 static uint64_t
Index: sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_vfsops.c
===================================================================
--- sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_vfsops.c
+++ sys/cddl/contrib/opensolaris/uts/common/fs/zfs/zfs_vfsops.c
@@ -102,6 +102,8 @@
 static void zfs_objset_close(zfsvfs_t *zfsvfs);
 static void zfs_freevfs(vfs_t *vfsp);
 
+static task_fn_t zfsvfs_task_unlinked_drain;
+
 struct vfsops zfs_vfsops = {
 	.vfs_mount =		zfs_mount,
 	.vfs_unmount =		zfs_umount,
@@ -1023,6 +1025,8 @@
 	mutex_init(&zfsvfs->z_lock, NULL, MUTEX_DEFAULT, NULL);
 	list_create(&zfsvfs->z_all_znodes, sizeof (znode_t),
 	    offsetof(znode_t, z_link_node));
+	TASK_INIT(&zfsvfs->z_unlinked_drain_task, 0,
+	    zfsvfs_task_unlinked_drain, zfsvfs);
 #ifdef DIAGNOSTIC
 	rrm_init(&zfsvfs->z_teardown_lock, B_TRUE);
 #else
@@ -2015,6 +2019,11 @@
 	}
 #endif
 
+	while (taskqueue_cancel(system_taskq->tq_queue,
+	    &zfsvfs->z_unlinked_drain_task, NULL) != 0)
+		taskqueue_drain(system_taskq->tq_queue,
+		    &zfsvfs->z_unlinked_drain_task);
+
 	VERIFY(zfsvfs_teardown(zfsvfs, B_TRUE) == 0);
 	os = zfsvfs->z_os;
 
@@ -2559,3 +2568,10 @@
 	mtx_unlock(&mountlist_mtx);
 }
 #endif
+
+static void
+zfsvfs_task_unlinked_drain(void *context, int pending __unused)
+{
+
+	zfs_unlinked_drain((zfsvfs_t *)context);
+}