diff --git a/packages/commonjs/CHANGELOG.md b/packages/commonjs/CHANGELOG.md
index e5a16d3fc..26909f198 100644
--- a/packages/commonjs/CHANGELOG.md
+++ b/packages/commonjs/CHANGELOG.md
@@ -1,13 +1,5 @@
 # @rollup/plugin-commonjs ChangeLog
 
-## v26.0.2
-
-_2024-09-23_
-
-### Bugfixes
-
-- fix: replace top-level this with exports name (#1618)
-
 ## v26.0.1
 
 _2024-06-05_
diff --git a/packages/commonjs/src/transform-commonjs.js b/packages/commonjs/src/transform-commonjs.js
index ba348dedf..4601094e9 100644
--- a/packages/commonjs/src/transform-commonjs.js
+++ b/packages/commonjs/src/transform-commonjs.js
@@ -102,7 +102,6 @@ export default async function transformCommonjs(
   const topLevelAssignments = new Set();
   const topLevelDefineCompiledEsmExpressions = [];
   const replacedGlobal = [];
-  const replacedThis = [];
   const replacedDynamicRequires = [];
   const importedVariables = new Set();
   const indentExclusionRanges = [];
@@ -370,7 +369,7 @@ export default async function transformCommonjs(
           if (lexicalDepth === 0 && !classBodyDepth) {
             uses.global = true;
             if (!ignoreGlobal) {
-              replacedThis.push(node);
+              replacedGlobal.push(node);
             }
           }
           return;
@@ -445,11 +444,6 @@ export default async function transformCommonjs(
       storeName: true
     });
   }
-  for (const node of replacedThis) {
-    magicString.overwrite(node.start, node.end, exportsName, {
-      storeName: true
-    });
-  }
   for (const node of replacedDynamicRequires) {
     magicString.overwrite(
       node.start,
diff --git a/packages/commonjs/test/fixtures/function/this/main.js b/packages/commonjs/test/fixtures/function/this/main.js
index c0be15432..d0c275253 100644
--- a/packages/commonjs/test/fixtures/function/this/main.js
+++ b/packages/commonjs/test/fixtures/function/this/main.js
@@ -1,11 +1,10 @@
-const { augmentThis, classThis, y } = require('./foo');
+const { augmentThis, classThis } = require('./foo');
 
 const obj = {};
 augmentThis.call(obj);
 
 t.is(obj.x, 'x');
-t.is(this.y, undefined);
-t.is(y, 'y');
+t.is(this.y, 'y');
 
 const instance = new classThis();
 
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index c6e8d6b30..2c31aab43 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -7286,6 +7286,8 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
+      var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
+      ␊
       var main = {};␊
       ␊
       var foo = {};␊
@@ -7294,7 +7296,7 @@ Generated by [AVA](https://avajs.dev).
         this.x = 'x';␊
       };␊
       ␊
-      foo.y = 'y';␊
+      commonjsGlobal.y = 'y';␊
       ␊
       foo.classThis = class classThis {␊
         constructor(){␊
@@ -7308,14 +7310,13 @@ Generated by [AVA](https://avajs.dev).
         yy = this.y␊
       };␊
       ␊
-      const { augmentThis, classThis, y } = foo;␊
+      const { augmentThis, classThis } = foo;␊
       ␊
       const obj = {};␊
       augmentThis.call(obj);␊
       ␊
       t.is(obj.x, 'x');␊
-      t.is(main.y, undefined);␊
-      t.is(y, 'y');␊
+      t.is(commonjsGlobal.y, 'y');␊
       ␊
       const instance = new classThis();␊
       ␊
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 726565e0d..97a1e03b0 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ