3.4.1. Reassembly
If required, reassembly is performed prior to AH processing. If a packet offered to AH for processing appears to be an IP fragment, i.e., the OFFSET field is nonzero or the MORE FRAGMENTS flag is set, the receiver MUST discard the packet; this is an auditable event. The audit log entry for this event SHOULD include the SPI value, date/time, Source Address, Destination Address, and (in IPv6) the Flow ID.
NOTE: For packet reassembly, the current IPv4 spec does NOT require either the zeroing of the OFFSET field or the clearing of the MORE FRAGMENTS flag. In order for a reassembled packet to be processed by IPsec (as opposed to discarded as an apparent fragment), the IP code must do these two things after it reassembles a packet.