diff --git a/src/core/unit.c b/src/core/unit.c
index 1eb4de6462..7d9e24c5de 100644
--- a/src/core/unit.c
+++ b/src/core/unit.c
@@ -1422,6 +1422,9 @@ int unit_load_fragment_and_dropin(Unit *u, bool fragment_required) {
         if (r < 0)
                 return r;
 
+        if (u->load_state == UNIT_MASKED)
+                return 0;
+
         if (u->load_state == UNIT_STUB) {
                 if (fragment_required)
                         return -ENOENT;
diff --git a/test/units/TEST-07-PID1.mask.sh b/test/units/TEST-07-PID1.mask.sh
new file mode 100755
index 0000000000..33c74f0011
--- /dev/null
+++ b/test/units/TEST-07-PID1.mask.sh
@@ -0,0 +1,90 @@
+#!/usr/bin/env bash
+# SPDX-License-Identifier: LGPL-2.1-or-later
+set -eux
+set -o pipefail
+
+at_exit() {
+    set +e
+
+    systemctl stop mask-test.service
+    rm -rf /run/systemd/system/mask-test.service*
+    systemctl daemon-reload
+
+    rm -f /tmp/should-not-exist-by-*
+}
+
+trap at_exit EXIT
+
+rm -f /tmp/should-not-exist-by-*
+
+mkdir -p /run/systemd/system/mask-test.service.d
+
+cat >/run/systemd/system/mask-test.service <<EOF
+[Service]
+Type=exec
+ExecStart=sleep infinity
+ExecStop=touch /tmp/should-not-exist-by-main
+EOF
+
+# Check if ExecStop= and friends in a masked unit are not executed even defined
+# in drop-in. See issue #38802.
+cat >/run/systemd/system/mask-test.service.d/10-stop.conf <<EOF
+[Service]
+ExecStop=touch /tmp/should-not-exist-by-dropin
+EOF
+
+systemctl daemon-reload
+[[ "$(systemctl is-enabled mask-test.service || :)" == static ]]
+
+systemctl start mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+# When not masked, of course ExecStop= are executed.
+systemctl stop mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == inactive ]]
+[[ -f /tmp/should-not-exist-by-main ]]
+[[ -f /tmp/should-not-exist-by-dropin ]]
+rm -f /tmp/should-not-exist-by-*
+
+systemctl start mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+# Check if mask --now works and ExecStop= are not executed.
+systemctl mask --now mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == masked ]]
+[[ "$(systemctl is-active mask-test.service || :)" == inactive ]]
+[[ ! -f /tmp/should-not-exist-by-main ]]
+[[ ! -f /tmp/should-not-exist-by-dropin ]]
+
+systemctl unmask mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == static ]]
+
+systemctl start mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+systemctl mask mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == masked ]]
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+# Check if mask --now for already masked unit stops the service.
+systemctl mask --now mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == masked ]]
+[[ "$(systemctl is-active mask-test.service || :)" == inactive ]]
+[[ ! -f /tmp/should-not-exist-by-main ]]
+[[ ! -f /tmp/should-not-exist-by-dropin ]]
+
+systemctl unmask mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == static ]]
+
+systemctl start mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+systemctl mask mask-test.service
+[[ "$(systemctl is-enabled mask-test.service || :)" == masked ]]
+[[ "$(systemctl is-active mask-test.service || :)" == active ]]
+
+# Check if already masked unit can be stopped.
+systemctl stop mask-test.service
+[[ "$(systemctl is-active mask-test.service || :)" == inactive ]]
+[[ ! -f /tmp/should-not-exist-by-main ]]
+[[ ! -f /tmp/should-not-exist-by-dropin ]]