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When a normal transfer is done (not contracts) from one account (non-contract) to another (non-contract) , is the EVM executed? If so, what is the instruction code that is being run in the EVM at the time of transfer?

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In geth the transfer is done outside of the EVM.

The function that executes a transaction is Call in go-ethereum\core\vm\evm.go around line 138

It first execute the transfer in line 166

 evm.Transfer(evm.StateDB, caller.Address(), to.Address(), value)

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