vector/src/main/java/org/apache/arrow/vector/BaseVariableWidthVector.java [364:385]:
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  public void exportCDataBuffers(List<ArrowBuf> buffers, ArrowBuf buffersPtr, long nullValue) {
    // before flight/IPC, we must bring the vector to a consistent state.
    // this is because, it is possible that the offset buffers of some trailing values
    // are not updated. this may cause some data in the data buffer being lost.
    // for details, please see TestValueVector#testUnloadVariableWidthVector.
    fillHoles(valueCount);

    exportBuffer(validityBuffer, buffers, buffersPtr, nullValue, true);

    if (offsetBuffer.capacity() == 0) {
      // Empty offset buffer is allowed for historical reason.
      // To export it through C Data interface, we need to allocate a buffer with one offset.
      // We set `retain = false` to explicitly not increase the ref count for the exported buffer.
      // The ref count of the newly created buffer (i.e., 1) already represents the usage
      // at imported side.
      exportBuffer(allocateOffsetBuffer(OFFSET_WIDTH), buffers, buffersPtr, nullValue, false);
    } else {
      exportBuffer(offsetBuffer, buffers, buffersPtr, nullValue, true);
    }

    exportBuffer(valueBuffer, buffers, buffersPtr, nullValue, true);
  }
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vector/src/main/java/org/apache/arrow/vector/BaseLargeVariableWidthVector.java [348:369]:
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  public void exportCDataBuffers(List<ArrowBuf> buffers, ArrowBuf buffersPtr, long nullValue) {
    // before flight/IPC, we must bring the vector to a consistent state.
    // this is because, it is possible that the offset buffers of some trailing values
    // are not updated. this may cause some data in the data buffer being lost.
    // for details, please see TestValueVector#testUnloadVariableWidthVector.
    fillHoles(valueCount);

    exportBuffer(validityBuffer, buffers, buffersPtr, nullValue, true);

    if (offsetBuffer.capacity() == 0) {
      // Empty offset buffer is allowed for historical reason.
      // To export it through C Data interface, we need to allocate a buffer with one offset.
      // We set `retain = false` to explicitly not increase the ref count for the exported buffer.
      // The ref count of the newly created buffer (i.e., 1) already represents the usage
      // at imported side.
      exportBuffer(allocateOffsetBuffer(OFFSET_WIDTH), buffers, buffersPtr, nullValue, false);
    } else {
      exportBuffer(offsetBuffer, buffers, buffersPtr, nullValue, true);
    }

    exportBuffer(valueBuffer, buffers, buffersPtr, nullValue, true);
  }
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