diff --git a/crates/vm/levm/src/vm.rs b/crates/vm/levm/src/vm.rs
index 3351dcc09..1a15ae948 100644
--- a/crates/vm/levm/src/vm.rs
+++ b/crates/vm/levm/src/vm.rs
@@ -356,9 +356,7 @@ impl VM {
         }
 
         let origin = self.env.origin;
-        let to = call_frame.to;
 
-        let mut receiver_account = self.get_account(&to);
         let mut sender_account = self.get_account(&origin);
 
         // See if it's raised in upper layers
@@ -376,12 +374,8 @@ impl VM {
         if sender_account.info.balance < call_frame.msg_value {
             return Err(VMError::SenderBalanceShouldContainTransferValue);
         }
-        // TODO: This belongs elsewhere.
-        sender_account.info.balance -= call_frame.msg_value;
-        receiver_account.info.balance += call_frame.msg_value;
 
         self.cache.add_account(&origin, &sender_account);
-        self.cache.add_account(&to, &receiver_account);
 
         // (7)
         if self.env.gas_price < self.env.base_fee_per_gas {