diff --git a/doc/api/n-api.md b/doc/api/n-api.md
index 7c09bdcbd000ef..6a03ffd3d29d34 100644
--- a/doc/api/n-api.md
+++ b/doc/api/n-api.md
@@ -5167,19 +5167,31 @@ napi_status napi_async_init(napi_env env,
 
 * `[in] env`: The environment that the API is invoked under.
 * `[in] async_resource`: Object associated with the async work
-  that will be passed to possible `async_hooks` [`init` hooks][].
-  In order to retain ABI compatibility with previous versions,
-  passing `NULL` for `async_resource` does not result in an error. However,
-  this results in incorrect operation of async hooks for the
-  napi_async_context created. Potential issues include
-  loss of async context when using the AsyncLocalStorage API.
-* `[in] async_resource_name`: Identifier for the kind of resource
-  that is being provided for diagnostic information exposed by the
-  `async_hooks` API.
+  that will be passed to possible `async_hooks` [`init` hooks][] and can be
+  accessed by [`async_hooks.executionAsyncResource()`][].
+* `[in] async_resource_name`: Identifier for the kind of resource that is being
+  provided for diagnostic information exposed by the `async_hooks` API.
 * `[out] result`: The initialized async context.
 
 Returns `napi_ok` if the API succeeded.
 
+The `async_resource` object needs to be kept alive until
+[`napi_async_destroy`][] to keep `async_hooks` related API acts correctly. In
+order to retain ABI compatibility with previous versions, `napi_async_context`s
+are not maintaining the strong reference to the `async_resource` objects to
+avoid introducing causing memory leaks. However, if the `async_resource` is
+garbage collected by JavaScript engine before the `napi_async_context` was
+destroyed by `napi_async_destroy`, calling `napi_async_context` related APIs
+like [`napi_open_callback_scope`][] and [`napi_make_callback`][] can cause
+problems like loss of async context when using the `AsyncLocalStoage` API.
+
+In order to retain ABI compatibility with previous versions, passing `NULL`
+for `async_resource` does not result in an error. However, this is not
+recommended as this will result poor results with  `async_hooks`
+[`init` hooks][] and `async_hooks.executionAsyncResource()` as the resource is
+now required by the underlying `async_hooks` implementation in order to provide
+the linkage between async callbacks.
+
 ### napi_async_destroy
 <!-- YAML
 added: v8.6.0
@@ -5266,7 +5278,9 @@ NAPI_EXTERN napi_status napi_open_callback_scope(napi_env env,
 
 * `[in] env`: The environment that the API is invoked under.
 * `[in] resource_object`: An object associated with the async work
-  that will be passed to possible `async_hooks` [`init` hooks][].
+  that will be passed to possible `async_hooks` [`init` hooks][]. This
+  parameter has been deprecated and is ignored at runtime. Use the
+  `async_resource` parameter in [`napi_async_init`][] instead.
 * `[in] context`: Context for the async operation that is invoking the callback.
   This should be a value previously obtained from [`napi_async_init`][].
 * `[out] result`: The newly created scope.
@@ -5963,6 +5977,7 @@ This API may only be called from the main thread.
 [`Number.MAX_SAFE_INTEGER`]: https://tc39.github.io/ecma262/#sec-number.max_safe_integer
 [`Number.MIN_SAFE_INTEGER`]: https://tc39.github.io/ecma262/#sec-number.min_safe_integer
 [`Worker`]: worker_threads.md#worker_threads_class_worker
+[`async_hooks.executionAsyncResource()`]: async_hooks.md#async_hooks_async_hooks_executionasyncresource
 [`global`]: globals.md#globals_global
 [`init` hooks]: async_hooks.md#async_hooks_init_asyncid_type_triggerasyncid_resource
 [`napi_add_async_cleanup_hook`]: #n_api_napi_add_async_cleanup_hook
@@ -5970,6 +5985,7 @@ This API may only be called from the main thread.
 [`napi_add_finalizer`]: #n_api_napi_add_finalizer
 [`napi_async_cleanup_hook`]: #n_api_napi_async_cleanup_hook
 [`napi_async_complete_callback`]: #n_api_napi_async_complete_callback
+[`napi_async_destroy`]: #n_api_napi_async_destroy
 [`napi_async_init`]: #n_api_napi_async_init
 [`napi_callback`]: #n_api_napi_callback
 [`napi_cancel_async_work`]: #n_api_napi_cancel_async_work
diff --git a/src/node_api.cc b/src/node_api.cc
index 12f369a809734f..4e932c19c2bf8a 100644
--- a/src/node_api.cc
+++ b/src/node_api.cc
@@ -1,12 +1,15 @@
+#include "async_wrap-inl.h"
 #include "env-inl.h"
 #define NAPI_EXPERIMENTAL
 #include "js_native_api_v8.h"
+#include "memory_tracker-inl.h"
 #include "node_api.h"
 #include "node_binding.h"
 #include "node_buffer.h"
 #include "node_errors.h"
 #include "node_internals.h"
 #include "threadpoolwork-inl.h"
+#include "tracing/traced_value.h"
 #include "util-inl.h"
 
 #include <memory>
@@ -104,16 +107,6 @@ static inline napi_env NewEnv(v8::Local<v8::Context> context) {
   return result;
 }
 
-static inline napi_callback_scope
-JsCallbackScopeFromV8CallbackScope(node::CallbackScope* s) {
-  return reinterpret_cast<napi_callback_scope>(s);
-}
-
-static inline node::CallbackScope*
-V8CallbackScopeFromJsCallbackScope(napi_callback_scope s) {
-  return reinterpret_cast<node::CallbackScope*>(s);
-}
-
 static inline void trigger_fatal_exception(
     napi_env env, v8::Local<v8::Value> local_err) {
   v8::Local<v8::Message> local_msg =
@@ -435,6 +428,111 @@ class ThreadSafeFunction : public node::AsyncResource {
   bool handles_closing;
 };
 
+/**
+ * Compared to node::AsyncResource, the resource object in AsyncContext is
+ * gc-able. AsyncContext holds a weak reference to the resource object.
+ * AsyncContext::MakeCallback doesn't implicitly set the receiver of the
+ * callback to the resource object.
+ */
+class AsyncContext {
+ public:
+  AsyncContext(node_napi_env env,
+               v8::Local<v8::Object> resource_object,
+               const v8::Local<v8::String> resource_name,
+               bool externally_managed_resource)
+      : env_(env) {
+    async_id_ = node_env()->new_async_id();
+    trigger_async_id_ = node_env()->get_default_trigger_async_id();
+    resource_.Reset(node_env()->isolate(), resource_object);
+    lost_reference_ = false;
+    if (externally_managed_resource) {
+      resource_.SetWeak(
+          this, AsyncContext::WeakCallback, v8::WeakCallbackType::kParameter);
+    }
+
+    node::AsyncWrap::EmitAsyncInit(node_env(),
+                                   resource_object,
+                                   resource_name,
+                                   async_id_,
+                                   trigger_async_id_);
+  }
+
+  ~AsyncContext() {
+    resource_.Reset();
+    lost_reference_ = true;
+    node::AsyncWrap::EmitDestroy(node_env(), async_id_);
+  }
+
+  inline v8::MaybeLocal<v8::Value> MakeCallback(
+      v8::Local<v8::Object> recv,
+      const v8::Local<v8::Function> callback,
+      int argc,
+      v8::Local<v8::Value> argv[]) {
+    EnsureReference();
+    return node::InternalMakeCallback(node_env(),
+                                      resource(),
+                                      recv,
+                                      callback,
+                                      argc,
+                                      argv,
+                                      {async_id_, trigger_async_id_});
+  }
+
+  inline napi_callback_scope OpenCallbackScope() {
+    EnsureReference();
+    napi_callback_scope it =
+        reinterpret_cast<napi_callback_scope>(new CallbackScope(this));
+    env_->open_callback_scopes++;
+    return it;
+  }
+
+  inline void EnsureReference() {
+    if (lost_reference_) {
+      const v8::HandleScope handle_scope(node_env()->isolate());
+      resource_.Reset(node_env()->isolate(),
+                      v8::Object::New(node_env()->isolate()));
+      lost_reference_ = false;
+    }
+  }
+
+  inline node::Environment* node_env() { return env_->node_env(); }
+  inline v8::Local<v8::Object> resource() {
+    return resource_.Get(node_env()->isolate());
+  }
+  inline node::async_context async_context() {
+    return {async_id_, trigger_async_id_};
+  }
+
+  static inline void CloseCallbackScope(node_napi_env env,
+                                        napi_callback_scope s) {
+    CallbackScope* callback_scope = reinterpret_cast<CallbackScope*>(s);
+    delete callback_scope;
+    env->open_callback_scopes--;
+  }
+
+  static void WeakCallback(const v8::WeakCallbackInfo<AsyncContext>& data) {
+    AsyncContext* async_context = data.GetParameter();
+    async_context->resource_.Reset();
+    async_context->lost_reference_ = true;
+  }
+
+ private:
+  class CallbackScope : public node::CallbackScope {
+   public:
+    explicit CallbackScope(AsyncContext* async_context)
+        : node::CallbackScope(async_context->node_env()->isolate(),
+                              async_context->resource_.Get(
+                                  async_context->node_env()->isolate()),
+                              async_context->async_context()) {}
+  };
+
+  node_napi_env env_;
+  double async_id_;
+  double trigger_async_id_;
+  v8::Global<v8::Object> resource_;
+  bool lost_reference_;
+};
+
 }  // end of anonymous namespace
 
 }  // end of namespace v8impl
@@ -627,7 +725,7 @@ NAPI_NO_RETURN void napi_fatal_error(const char* location,
 }
 
 napi_status napi_open_callback_scope(napi_env env,
-                                     napi_value resource_object,
+                                     napi_value /** ignored */,
                                      napi_async_context async_context_handle,
                                      napi_callback_scope* result) {
   // Omit NAPI_PREAMBLE and GET_RETURN_STATUS because V8 calls here cannot throw
@@ -635,20 +733,11 @@ napi_status napi_open_callback_scope(napi_env env,
   CHECK_ENV(env);
   CHECK_ARG(env, result);
 
-  v8::Local<v8::Context> context = env->context();
-
-  node::async_context* node_async_context =
-      reinterpret_cast<node::async_context*>(async_context_handle);
-
-  v8::Local<v8::Object> resource;
-  CHECK_TO_OBJECT(env, context, resource, resource_object);
+  v8impl::AsyncContext* node_async_context =
+      reinterpret_cast<v8impl::AsyncContext*>(async_context_handle);
 
-  *result = v8impl::JsCallbackScopeFromV8CallbackScope(
-      new node::CallbackScope(env->isolate,
-                              resource,
-                              *node_async_context));
+  *result = node_async_context->OpenCallbackScope();
 
-  env->open_callback_scopes++;
   return napi_clear_last_error(env);
 }
 
@@ -661,8 +750,9 @@ napi_status napi_close_callback_scope(napi_env env, napi_callback_scope scope) {
     return napi_callback_scope_mismatch;
   }
 
-  env->open_callback_scopes--;
-  delete v8impl::V8CallbackScopeFromJsCallbackScope(scope);
+  v8impl::AsyncContext::CloseCallbackScope(reinterpret_cast<node_napi_env>(env),
+                                           scope);
+
   return napi_clear_last_error(env);
 }
 
@@ -678,20 +768,24 @@ napi_status napi_async_init(napi_env env,
   v8::Local<v8::Context> context = env->context();
 
   v8::Local<v8::Object> v8_resource;
+  bool externally_managed_resource;
   if (async_resource != nullptr) {
     CHECK_TO_OBJECT(env, context, v8_resource, async_resource);
+    externally_managed_resource = true;
   } else {
     v8_resource = v8::Object::New(isolate);
+    externally_managed_resource = false;
   }
 
   v8::Local<v8::String> v8_resource_name;
   CHECK_TO_STRING(env, context, v8_resource_name, async_resource_name);
 
-  // TODO(jasongin): Consider avoiding allocation here by using
-  // a tagged pointer with 2×31 bit fields instead.
-  node::async_context* async_context = new node::async_context();
+  auto async_context =
+      new v8impl::AsyncContext(reinterpret_cast<node_napi_env>(env),
+                               v8_resource,
+                               v8_resource_name,
+                               externally_managed_resource);
 
-  *async_context = node::EmitAsyncInit(isolate, v8_resource, v8_resource_name);
   *result = reinterpret_cast<napi_async_context>(async_context);
 
   return napi_clear_last_error(env);
@@ -702,11 +796,8 @@ napi_status napi_async_destroy(napi_env env,
   CHECK_ENV(env);
   CHECK_ARG(env, async_context);
 
-  node::async_context* node_async_context =
-      reinterpret_cast<node::async_context*>(async_context);
-  node::EmitAsyncDestroy(
-      reinterpret_cast<node_napi_env>(env)->node_env(),
-      *node_async_context);
+  v8impl::AsyncContext* node_async_context =
+      reinterpret_cast<v8impl::AsyncContext*>(async_context);
 
   delete node_async_context;
 
@@ -734,17 +825,25 @@ napi_status napi_make_callback(napi_env env,
   v8::Local<v8::Function> v8func;
   CHECK_TO_FUNCTION(env, v8func, func);
 
-  node::async_context* node_async_context =
-    reinterpret_cast<node::async_context*>(async_context);
-  if (node_async_context == nullptr) {
-    static node::async_context empty_context = { 0, 0 };
-    node_async_context = &empty_context;
-  }
+  v8::MaybeLocal<v8::Value> callback_result;
 
-  v8::MaybeLocal<v8::Value> callback_result = node::MakeCallback(
-      env->isolate, v8recv, v8func, argc,
-      reinterpret_cast<v8::Local<v8::Value>*>(const_cast<napi_value*>(argv)),
-      *node_async_context);
+  if (async_context == nullptr) {
+    callback_result = node::MakeCallback(
+        env->isolate,
+        v8recv,
+        v8func,
+        argc,
+        reinterpret_cast<v8::Local<v8::Value>*>(const_cast<napi_value*>(argv)),
+        {0, 0});
+  } else {
+    auto node_async_context =
+        reinterpret_cast<v8impl::AsyncContext*>(async_context);
+    callback_result = node_async_context->MakeCallback(
+        v8recv,
+        v8func,
+        argc,
+        reinterpret_cast<v8::Local<v8::Value>*>(const_cast<napi_value*>(argv)));
+  }
 
   if (try_catch.HasCaught()) {
     return napi_set_last_error(env, napi_pending_exception);
diff --git a/test/node-api/test_async_context/binding.c b/test/node-api/test_async_context/binding.c
new file mode 100644
index 00000000000000..749bb05d2503e7
--- /dev/null
+++ b/test/node-api/test_async_context/binding.c
@@ -0,0 +1,128 @@
+#include <node_api.h>
+#include <assert.h>
+#include "../../js-native-api/common.h"
+
+#define MAX_ARGUMENTS 10
+#define RESERVED_ARGS 3
+
+static napi_value MakeCallback(napi_env env, napi_callback_info info) {
+  size_t argc = MAX_ARGUMENTS;
+  size_t n;
+  napi_value args[MAX_ARGUMENTS];
+  // NOLINTNEXTLINE (readability/null_usage)
+  NAPI_CALL(env, napi_get_cb_info(env, info, &argc, args, NULL, NULL));
+
+  NAPI_ASSERT(env, argc > 0, "Wrong number of arguments");
+
+  napi_value async_context_wrap = args[0];
+  napi_value recv = args[1];
+  napi_value func = args[2];
+
+  napi_value argv[MAX_ARGUMENTS - RESERVED_ARGS];
+  for (n = RESERVED_ARGS; n < argc; n += 1) {
+    argv[n - RESERVED_ARGS] = args[n];
+  }
+
+  napi_valuetype func_type;
+  NAPI_CALL(env, napi_typeof(env, func, &func_type));
+
+  napi_async_context context;
+  NAPI_CALL(env, napi_unwrap(env, async_context_wrap, &context));
+
+  napi_value result;
+  if (func_type == napi_function) {
+    NAPI_CALL(env, napi_make_callback(
+        env, context, recv, func, argc - RESERVED_ARGS, argv, &result));
+  } else {
+    NAPI_ASSERT(env, false, "Unexpected argument type");
+  }
+
+  return result;
+}
+
+static void AsyncDestroyCb(napi_env env, void* data, void* hint) {
+  napi_status status = napi_async_destroy(env, (napi_async_context)data);
+  // We cannot use NAPI_ASSERT_RETURN_VOID because we need to have a JS stack
+  // below in order to use exceptions.
+  assert(status == napi_ok);
+}
+
+#define CREATE_ASYNC_RESOURCE_ARGC 2
+
+static napi_value CreateAsyncResource(napi_env env, napi_callback_info info) {
+  napi_value async_context_wrap;
+  NAPI_CALL(env, napi_create_object(env, &async_context_wrap));
+
+  size_t argc = CREATE_ASYNC_RESOURCE_ARGC;
+  napi_value args[CREATE_ASYNC_RESOURCE_ARGC];
+  // NOLINTNEXTLINE (readability/null_usage)
+  NAPI_CALL(env, napi_get_cb_info(env, info, &argc, args, NULL, NULL));
+
+  napi_value resource = args[0];
+  napi_value js_destroy_on_finalizer = args[1];
+  napi_valuetype resource_type;
+  NAPI_CALL(env, napi_typeof(env, resource, &resource_type));
+  if (resource_type != napi_object) {
+    resource = NULL;
+  }
+
+  napi_value resource_name;
+  NAPI_CALL(env, napi_create_string_utf8(
+      env, "test_async", NAPI_AUTO_LENGTH, &resource_name));
+
+  napi_async_context context;
+  NAPI_CALL(env, napi_async_init(env, resource, resource_name, &context));
+
+  bool destroy_on_finalizer = true;
+  if (argc == 2) {
+    NAPI_CALL(env, napi_get_value_bool(env, js_destroy_on_finalizer, &destroy_on_finalizer));
+  }
+  if (resource_type == napi_object && destroy_on_finalizer) {
+    NAPI_CALL(env, napi_add_finalizer(
+        env, resource, (void*)context, AsyncDestroyCb, NULL, NULL));
+  }
+  NAPI_CALL(env, napi_wrap(env, async_context_wrap, context, NULL, NULL, NULL));
+  return async_context_wrap;
+}
+
+#define DESTROY_ASYNC_RESOURCE_ARGC 1
+
+static napi_value DestroyAsyncResource(napi_env env, napi_callback_info info) {
+  size_t argc = DESTROY_ASYNC_RESOURCE_ARGC;
+  napi_value args[DESTROY_ASYNC_RESOURCE_ARGC];
+  // NOLINTNEXTLINE (readability/null_usage)
+  NAPI_CALL(env, napi_get_cb_info(env, info, &argc, args, NULL, NULL));
+  NAPI_ASSERT(env, argc == 1, "Wrong number of arguments");
+
+  napi_value async_context_wrap = args[0];
+
+  napi_async_context async_context;
+  NAPI_CALL(env, napi_remove_wrap(env, async_context_wrap, &async_context));
+  NAPI_CALL(env, napi_async_destroy(env, async_context));
+
+  return async_context_wrap;
+}
+
+static
+napi_value Init(napi_env env, napi_value exports) {
+  napi_value fn;
+  NAPI_CALL(env, napi_create_function(
+      // NOLINTNEXTLINE (readability/null_usage)
+      env, NULL, NAPI_AUTO_LENGTH, MakeCallback, NULL, &fn));
+  NAPI_CALL(env, napi_set_named_property(env, exports, "makeCallback", fn));
+  NAPI_CALL(env, napi_create_function(
+      // NOLINTNEXTLINE (readability/null_usage)
+      env, NULL, NAPI_AUTO_LENGTH, CreateAsyncResource, NULL, &fn));
+  NAPI_CALL(env, napi_set_named_property(
+      env, exports, "createAsyncResource", fn));
+
+  NAPI_CALL(env, napi_create_function(
+      // NOLINTNEXTLINE (readability/null_usage)
+      env, NULL, NAPI_AUTO_LENGTH, DestroyAsyncResource, NULL, &fn));
+  NAPI_CALL(env, napi_set_named_property(
+      env, exports, "destroyAsyncResource", fn));
+
+  return exports;
+}
+
+NAPI_MODULE(NODE_GYP_MODULE_NAME, Init)
diff --git a/test/node-api/test_async_context/binding.gyp b/test/node-api/test_async_context/binding.gyp
new file mode 100644
index 00000000000000..23daf507916ff6
--- /dev/null
+++ b/test/node-api/test_async_context/binding.gyp
@@ -0,0 +1,9 @@
+{
+  'targets': [
+    {
+      'target_name': 'binding',
+      'defines': [ 'V8_DEPRECATION_WARNINGS=1' ],
+      'sources': [ 'binding.c' ]
+    }
+  ]
+}
diff --git a/test/node-api/test_async_context/test-gcable-callback.js b/test/node-api/test_async_context/test-gcable-callback.js
new file mode 100644
index 00000000000000..e66080bb6a3a90
--- /dev/null
+++ b/test/node-api/test_async_context/test-gcable-callback.js
@@ -0,0 +1,65 @@
+'use strict';
+// Flags: --gc-interval=100 --gc-global
+
+const common = require('../../common');
+const assert = require('assert');
+const async_hooks = require('async_hooks');
+const {
+  createAsyncResource,
+  destroyAsyncResource,
+  makeCallback,
+} = require(`./build/${common.buildType}/binding`);
+
+// Test for https://github.com/nodejs/node/issues/27218:
+// napi_async_destroy() can be called during a regular garbage collection run.
+
+const hook_result = {
+  id: null,
+  init_called: false,
+  destroy_called: false,
+};
+
+const test_hook = async_hooks.createHook({
+  init: (id, type) => {
+    if (type === 'test_async') {
+      hook_result.id = id;
+      hook_result.init_called = true;
+    }
+  },
+  destroy: (id) => {
+    if (id === hook_result.id) hook_result.destroy_called = true;
+  },
+});
+
+test_hook.enable();
+const asyncResource = createAsyncResource(
+  { foo: 'bar' },
+  /* destroy_on_finalizer */false
+);
+
+// Trigger GC. This does *not* use global.gc(), because what we want to verify
+// is that `napi_async_destroy()` can be called when there is no JS context
+// on the stack at the time of GC.
+// Currently, using --gc-interval=100 + 1M elements seems to work fine for this.
+const arr = new Array(1024 * 1024);
+for (let i = 0; i < arr.length; i++)
+  arr[i] = {};
+
+assert.strictEqual(hook_result.destroy_called, false);
+setImmediate(() => {
+  assert.strictEqual(hook_result.destroy_called, false);
+  makeCallback(asyncResource, process, () => {
+    const executionAsyncResource = async_hooks.executionAsyncResource();
+    // Assuming the executionAsyncResource was created for the absence of the
+    // initial `{ foo: 'bar' }`.
+    // This is the worst path of `napi_async_context` related API of
+    // recovering from the condition and not break the executionAsyncResource
+    // shape, although the executionAsyncResource might not be correct.
+    assert.strictEqual(typeof executionAsyncResource, 'object');
+    assert.strictEqual(executionAsyncResource.foo, undefined);
+    destroyAsyncResource(asyncResource);
+    setImmediate(() => {
+      assert.strictEqual(hook_result.destroy_called, true);
+    });
+  });
+});
diff --git a/test/node-api/test_make_callback/test-async-hooks-gcable.js b/test/node-api/test_async_context/test-gcable.js
similarity index 95%
rename from test/node-api/test_make_callback/test-async-hooks-gcable.js
rename to test/node-api/test_async_context/test-gcable.js
index a9b4d3d75d6040..288b7412267dcc 100644
--- a/test/node-api/test_make_callback/test-async-hooks-gcable.js
+++ b/test/node-api/test_async_context/test-gcable.js
@@ -17,7 +17,7 @@ const hook_result = {
 
 const test_hook = async_hooks.createHook({
   init: (id, type) => {
-    if (type === 'test_gcable') {
+    if (type === 'test_async') {
       hook_result.id = id;
       hook_result.init_called = true;
     }
@@ -28,7 +28,7 @@ const test_hook = async_hooks.createHook({
 });
 
 test_hook.enable();
-createAsyncResource();
+createAsyncResource({});
 
 // Trigger GC. This does *not* use global.gc(), because what we want to verify
 // is that `napi_async_destroy()` can be called when there is no JS context
diff --git a/test/node-api/test_async_context/test.js b/test/node-api/test_async_context/test.js
new file mode 100644
index 00000000000000..2cf00b1ef7bb0e
--- /dev/null
+++ b/test/node-api/test_async_context/test.js
@@ -0,0 +1,63 @@
+'use strict';
+// Flags: --gc-interval=100 --gc-global
+
+const common = require('../../common');
+const assert = require('assert');
+const async_hooks = require('async_hooks');
+const {
+  makeCallback,
+  createAsyncResource,
+  destroyAsyncResource,
+} = require(`./build/${common.buildType}/binding`);
+
+const hook_result = {
+  id: null,
+  resource: null,
+  init_called: false,
+  destroy_called: false,
+};
+
+const test_hook = async_hooks.createHook({
+  init: (id, type, triggerAsyncId, resource) => {
+    if (type === 'test_async') {
+      hook_result.id = id;
+      hook_result.init_called = true;
+      hook_result.resource = resource;
+    }
+  },
+  destroy: (id) => {
+    if (id === hook_result.id) hook_result.destroy_called = true;
+  },
+});
+
+test_hook.enable();
+const resourceWrap = createAsyncResource(
+  /**
+   * set resource to NULL to generate a managed resource object
+   */
+  undefined
+);
+
+assert.strictEqual(hook_result.destroy_called, false);
+const recv = {};
+makeCallback(resourceWrap, recv, function callback() {
+  assert.strictEqual(hook_result.destroy_called, false);
+  assert.strictEqual(
+    hook_result.resource,
+    async_hooks.executionAsyncResource()
+  );
+  assert.strictEqual(this, recv);
+
+  setImmediate(() => {
+    assert.strictEqual(hook_result.destroy_called, false);
+    assert.notStrictEqual(
+      hook_result.resource,
+      async_hooks.executionAsyncResource()
+    );
+
+    destroyAsyncResource(resourceWrap);
+    setImmediate(() => {
+      assert.strictEqual(hook_result.destroy_called, true);
+    });
+  });
+});
diff --git a/test/node-api/test_make_callback/binding.c b/test/node-api/test_make_callback/binding.c
index 782cf0f6fb8f54..214e0a4e182385 100644
--- a/test/node-api/test_make_callback/binding.c
+++ b/test/node-api/test_make_callback/binding.c
@@ -3,6 +3,7 @@
 #include "../../js-native-api/common.h"
 
 #define MAX_ARGUMENTS 10
+#define RESERVED_ARGS 3
 
 static napi_value MakeCallback(napi_env env, napi_callback_info info) {
   size_t argc = MAX_ARGUMENTS;
@@ -13,12 +14,13 @@ static napi_value MakeCallback(napi_env env, napi_callback_info info) {
 
   NAPI_ASSERT(env, argc > 0, "Wrong number of arguments");
 
-  napi_value recv = args[0];
-  napi_value func = args[1];
+  napi_value resource = args[0];
+  napi_value recv = args[1];
+  napi_value func = args[2];
 
-  napi_value argv[MAX_ARGUMENTS - 2];
-  for (n = 2; n < argc; n += 1) {
-    argv[n - 2] = args[n];
+  napi_value argv[MAX_ARGUMENTS - RESERVED_ARGS];
+  for (n = RESERVED_ARGS; n < argc; n += 1) {
+    argv[n - RESERVED_ARGS] = args[n];
   }
 
   napi_valuetype func_type;
@@ -30,12 +32,12 @@ static napi_value MakeCallback(napi_env env, napi_callback_info info) {
       env, "test", NAPI_AUTO_LENGTH, &resource_name));
 
   napi_async_context context;
-  NAPI_CALL(env, napi_async_init(env, func, resource_name, &context));
+  NAPI_CALL(env, napi_async_init(env, resource, resource_name, &context));
 
   napi_value result;
   if (func_type == napi_function) {
     NAPI_CALL(env, napi_make_callback(
-        env, context, recv, func, argc - 2, argv, &result));
+        env, context, recv, func, argc - RESERVED_ARGS, argv, &result));
   } else {
     NAPI_ASSERT(env, false, "Unexpected argument type");
   }
@@ -45,30 +47,6 @@ static napi_value MakeCallback(napi_env env, napi_callback_info info) {
   return result;
 }
 
-static void AsyncDestroyCb(napi_env env, void* data, void* hint) {
-  napi_status status = napi_async_destroy(env, (napi_async_context)data);
-  // We cannot use NAPI_ASSERT_RETURN_VOID because we need to have a JS stack
-  // below in order to use exceptions.
-  assert(status == napi_ok);
-}
-
-static napi_value CreateAsyncResource(napi_env env, napi_callback_info info) {
-  napi_value object;
-  NAPI_CALL(env, napi_create_object(env, &object));
-
-  napi_value resource_name;
-  NAPI_CALL(env, napi_create_string_utf8(
-      env, "test_gcable", NAPI_AUTO_LENGTH, &resource_name));
-
-  napi_async_context context;
-  NAPI_CALL(env, napi_async_init(env, object, resource_name, &context));
-
-  NAPI_CALL(env, napi_add_finalizer(
-      env, object, (void*)context, AsyncDestroyCb, NULL, NULL));
-
-  return object;
-}
-
 static
 napi_value Init(napi_env env, napi_value exports) {
   napi_value fn;
@@ -76,11 +54,6 @@ napi_value Init(napi_env env, napi_value exports) {
       // NOLINTNEXTLINE (readability/null_usage)
       env, NULL, NAPI_AUTO_LENGTH, MakeCallback, NULL, &fn));
   NAPI_CALL(env, napi_set_named_property(env, exports, "makeCallback", fn));
-  NAPI_CALL(env, napi_create_function(
-      // NOLINTNEXTLINE (readability/null_usage)
-      env, NULL, NAPI_AUTO_LENGTH, CreateAsyncResource, NULL, &fn));
-  NAPI_CALL(env, napi_set_named_property(
-      env, exports, "createAsyncResource", fn));
   return exports;
 }
 
diff --git a/test/node-api/test_make_callback/test-async-hooks.js b/test/node-api/test_make_callback/test-async-hooks.js
index 755a2389c68591..ca31ac4995ae5b 100644
--- a/test/node-api/test_make_callback/test-async-hooks.js
+++ b/test/node-api/test_make_callback/test-async-hooks.js
@@ -33,7 +33,16 @@ const test_hook = async_hooks.createHook({
 });
 
 test_hook.enable();
-makeCallback(process, function() {});
+
+/**
+ * Resource should be able to be arbitrary objects without special internal
+ * slots. Testing with plain object here.
+ */
+const resource = {};
+makeCallback(resource, process, function cb() {
+  assert.strictEqual(this, process);
+  assert.strictEqual(async_hooks.executionAsyncResource(), resource);
+});
 
 assert.strictEqual(hook_result.init_called, true);
 assert.strictEqual(hook_result.before_called, true);
diff --git a/test/node-api/test_make_callback/test.js b/test/node-api/test_make_callback/test.js
index dba550a492f0a3..d0b4b22500c9f6 100644
--- a/test/node-api/test_make_callback/test.js
+++ b/test/node-api/test_make_callback/test.js
@@ -13,20 +13,25 @@ function myMultiArgFunc(arg1, arg2, arg3) {
   return 42;
 }
 
-assert.strictEqual(makeCallback(process, common.mustCall(function() {
+/**
+ * Resource should be able to be arbitrary objects without special internal
+ * slots. Testing with plain object here.
+ */
+const resource = {};
+assert.strictEqual(makeCallback(resource, process, common.mustCall(function() {
   assert.strictEqual(arguments.length, 0);
   assert.strictEqual(this, process);
   return 42;
 })), 42);
 
-assert.strictEqual(makeCallback(process, common.mustCall(function(x) {
+assert.strictEqual(makeCallback(resource, process, common.mustCall(function(x) {
   assert.strictEqual(arguments.length, 1);
   assert.strictEqual(this, process);
   assert.strictEqual(x, 1337);
   return 42;
 }), 1337), 42);
 
-assert.strictEqual(makeCallback(this,
+assert.strictEqual(makeCallback(resource, this,
                                 common.mustCall(myMultiArgFunc), 1, 2, 3), 42);
 
 // TODO(node-api): napi_make_callback needs to support
@@ -62,7 +67,7 @@ const target = vm.runInNewContext(`
       return Object;
     })
 `);
-assert.notStrictEqual(makeCallback(process, target, Object), Object);
+assert.notStrictEqual(makeCallback(resource, process, target, Object), Object);
 
 // Runs in inner context.
 const forward = vm.runInNewContext(`
@@ -78,4 +83,4 @@ function endpoint($Object) {
   return Object;
 }
 
-assert.strictEqual(makeCallback(process, forward, endpoint), Object);
+assert.strictEqual(makeCallback(resource, process, forward, endpoint), Object);