diff --git a/datafusion/functions-aggregate/COMMENTS.md b/datafusion/functions-aggregate/COMMENTS.md
new file mode 100644
index 000000000000..23a996faf007
--- /dev/null
+++ b/datafusion/functions-aggregate/COMMENTS.md
@@ -0,0 +1,77 @@
+<!---
+  Licensed to the Apache Software Foundation (ASF) under one
+  or more contributor license agreements.  See the NOTICE file
+  distributed with this work for additional information
+  regarding copyright ownership.  The ASF licenses this file
+  to you under the Apache License, Version 2.0 (the
+  "License"); you may not use this file except in compliance
+  with the License.  You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+  Unless required by applicable law or agreed to in writing,
+  software distributed under the License is distributed on an
+  "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+  KIND, either express or implied.  See the License for the
+  specific language governing permissions and limitations
+  under the License.
+-->
+
+# Why Is List Item Always Nullable?
+
+## Motivation
+
+There were independent proposals to make the `nullable` setting of list
+items in accumulator state be configurable. This meant adding additional
+fields which captured the `nullable` setting from schema in planning for
+the first argument to the aggregation function, and the returned value.
+
+These fields were to be added to `StateFieldArgs`. But then we found out
+that aggregate computation does not depend on it, and it can be avoided.
+
+This document exists to make that reasoning explicit.
+
+## Background
+
+The list data type is used in the accumulator state for a few aggregate
+functions like:
+
+- `sum`
+- `count`
+- `array_agg`
+- `bit_and`, `bit_or` and `bit_xor`
+- `nth_value`
+
+In all of the above cases the data type of the list item is equivalent
+to either the first argument of the aggregate function or the returned
+value.
+
+For example, in `array_agg` the data type of item is equivalent to the
+first argument and the definition looks like this:
+
+```rust
+// `args`       : `StateFieldArgs`
+// `input_type` :  data type of the first argument
+let mut fields = vec![Field::new_list(
+    format_state_name(self.name(), "nth_value"),
+    Field::new("item", args.input_type.clone(), true /* nullable of list item */ ),
+    false, // nullable of list itself
+)];
+```
+
+For all the aggregates listed above, the list item is always defined as
+nullable.
+
+## Computing Intermediate State
+
+By setting `nullable` (of list item) to be always `true` like this we
+ensure that the aggregate computation works even when nulls are
+present. The advantage of doing it this way is that it eliminates the
+need for additional code and special treatment of nulls in the
+accumulator state.
+
+## Nullable Of List Itself
+
+The `nullable` of list itself depends on the aggregate. In the case of
+`array_agg` the list is nullable(`true`), meanwhile for `sum` the list
+is not nullable(`false`).
diff --git a/datafusion/functions-aggregate/src/array_agg.rs b/datafusion/functions-aggregate/src/array_agg.rs
index 96b39ae4121e..c25d592428bb 100644
--- a/datafusion/functions-aggregate/src/array_agg.rs
+++ b/datafusion/functions-aggregate/src/array_agg.rs
@@ -89,6 +89,7 @@ impl AggregateUDFImpl for ArrayAgg {
         if args.is_distinct {
             return Ok(vec![Field::new_list(
                 format_state_name(args.name, "distinct_array_agg"),
+                // See COMMENTS.md to understand why nullable is set to true
                 Field::new("item", args.input_type.clone(), true),
                 true,
             )]);
@@ -96,6 +97,7 @@ impl AggregateUDFImpl for ArrayAgg {
 
         let mut fields = vec![Field::new_list(
             format_state_name(args.name, "array_agg"),
+            // See COMMENTS.md to understand why nullable is set to true
             Field::new("item", args.input_type.clone(), true),
             true,
         )];
diff --git a/datafusion/functions-aggregate/src/bit_and_or_xor.rs b/datafusion/functions-aggregate/src/bit_and_or_xor.rs
index 6c2d6cb5285c..f6dd0bc20a83 100644
--- a/datafusion/functions-aggregate/src/bit_and_or_xor.rs
+++ b/datafusion/functions-aggregate/src/bit_and_or_xor.rs
@@ -203,6 +203,7 @@ impl AggregateUDFImpl for BitwiseOperation {
                     args.name,
                     format!("{} distinct", self.name()).as_str(),
                 ),
+                // See COMMENTS.md to understand why nullable is set to true
                 Field::new("item", args.return_type.clone(), true),
                 false,
             )])
diff --git a/datafusion/functions-aggregate/src/count.rs b/datafusion/functions-aggregate/src/count.rs
index 0ead22e90a16..56850d0e02a1 100644
--- a/datafusion/functions-aggregate/src/count.rs
+++ b/datafusion/functions-aggregate/src/count.rs
@@ -125,6 +125,7 @@ impl AggregateUDFImpl for Count {
         if args.is_distinct {
             Ok(vec![Field::new_list(
                 format_state_name(args.name, "count distinct"),
+                // See COMMENTS.md to understand why nullable is set to true
                 Field::new("item", args.input_type.clone(), true),
                 false,
             )])
diff --git a/datafusion/functions-aggregate/src/nth_value.rs b/datafusion/functions-aggregate/src/nth_value.rs
index 9bbd68c9bdf6..0c1f1f292822 100644
--- a/datafusion/functions-aggregate/src/nth_value.rs
+++ b/datafusion/functions-aggregate/src/nth_value.rs
@@ -134,10 +134,7 @@ impl AggregateUDFImpl for NthValueAgg {
     fn state_fields(&self, args: StateFieldsArgs) -> Result<Vec<Field>> {
         let mut fields = vec![Field::new_list(
             format_state_name(self.name(), "nth_value"),
-            // TODO: The nullability of the list element should be configurable.
-            // The hard-coded `true` should be changed once the field for
-            // nullability is added to `StateFieldArgs` struct.
-            // See: https://github.com/apache/datafusion/pull/11063
+            // See COMMENTS.md to understand why nullable is set to true
             Field::new("item", args.input_type.clone(), true),
             false,
         )];
diff --git a/datafusion/functions-aggregate/src/sum.rs b/datafusion/functions-aggregate/src/sum.rs
index a9f31dc05be9..08e3908a5829 100644
--- a/datafusion/functions-aggregate/src/sum.rs
+++ b/datafusion/functions-aggregate/src/sum.rs
@@ -174,6 +174,7 @@ impl AggregateUDFImpl for Sum {
         if args.is_distinct {
             Ok(vec![Field::new_list(
                 format_state_name(args.name, "sum distinct"),
+                // See COMMENTS.md to understand why nullable is set to true
                 Field::new("item", args.return_type.clone(), true),
                 false,
             )])