diff --git a/gluten-substrait/src/main/scala/org/apache/gluten/extension/columnar/MergeTwoPhasesHashBaseAggregate.scala b/gluten-substrait/src/main/scala/org/apache/gluten/extension/columnar/MergeTwoPhasesHashBaseAggregate.scala
index ba0e2275b51..cb8100a6f4b 100644
--- a/gluten-substrait/src/main/scala/org/apache/gluten/extension/columnar/MergeTwoPhasesHashBaseAggregate.scala
+++ b/gluten-substrait/src/main/scala/org/apache/gluten/extension/columnar/MergeTwoPhasesHashBaseAggregate.scala
@@ -47,13 +47,11 @@ case class MergeTwoPhasesHashBaseAggregate(session: SparkSession)
   private def isPartialAgg(partialAgg: BaseAggregateExec, finalAgg: BaseAggregateExec): Boolean = {
     // Aggregates with a FILTER clause can be merged as long as the FILTER predicate is carried
     // over to the Complete mode aggregate. Note the physical final aggregate has its FILTER
-    // stripped (Spark's AggUtils.mayRemoveAggFilters only keeps FILTER in Partial/Complete modes),
-    // so the FILTER must be restored from the partial aggregate when merging. Spark's aggregate
-    // planning produces the partial and final aggregate expression lists together and keeps them
-    // positionally aligned (the final phase reads the partial buffer by position), so a
-    // partial/final pair can be matched by position. We cannot match by `resultId`: for a single
-    // distinct aggregate, `AggUtils.planAggregateWithOneDistinct` builds the partial and final
-    // distinct expressions with fresh `AggregateExpression` instances, so their `resultId`s differ.
+    // stripped (Spark's AggUtils.mayRemoveAggFilters only keeps FILTER in Partial/Complete
+    // modes), so the FILTER must be restored from the partial aggregate when merging. Spark's
+    // aggregate planning produces the partial and final aggregate expression lists together and
+    // keeps them positionally aligned (the final phase reads the partial buffer by position), so
+    // a partial/final pair can be matched by position.
     if (
       partialAgg.aggregateExpressions.forall(x => x.mode == Partial) &&
       finalAgg.aggregateExpressions.forall(x => x.mode == Final) &&
diff --git a/gluten-ut/test/src/test/scala/org/apache/gluten/execution/MergeTwoPhasesHashBaseAggregateSuite.scala b/gluten-ut/test/src/test/scala/org/apache/gluten/execution/MergeTwoPhasesHashBaseAggregateSuite.scala
index a5e6356d034..3b4d371ed85 100644
--- a/gluten-ut/test/src/test/scala/org/apache/gluten/execution/MergeTwoPhasesHashBaseAggregateSuite.scala
+++ b/gluten-ut/test/src/test/scala/org/apache/gluten/execution/MergeTwoPhasesHashBaseAggregateSuite.scala
@@ -113,6 +113,43 @@ abstract class BaseMergeTwoPhasesHashBaseAggregateSuite extends WholeStageTransf
         compareResult = true,
         df => checkHashAggregateCount(df, 1)
       )
+
+      // pure distinct + FILTER: Spark's planAggregateWithOneDistinct inserts an exchange
+      // between the partial and final stages, so the merge rule's direct parent-child pattern
+      // match does NOT fire. This records that boundary: distinct + FILTER is not merged into
+      // a single aggregate, and the FILTER is preserved through the unmerged stages.
+      compareResultsAgainstVanillaSpark(
+        """
+          |SELECT count(DISTINCT key) FILTER (WHERE key > 50) AS pc
+          |FROM v1
+          |""".stripMargin,
+        compareResult = true,
+        df => {
+          df.collect()
+          val plans = collect(df.queryExecution.executedPlan) {
+            case agg: HashAggregateExecBaseTransformer => agg
+          }
+          assert(plans.size > 1, "distinct + FILTER should not be merged into a single aggregate")
+        }
+      )
+
+      // mixed distinct + non-distinct + FILTER: same exchange boundary; the merge rule does
+      // not fire. Verifies FILTER is preserved on both sides through the unmerged stages.
+      compareResultsAgainstVanillaSpark(
+        """
+          |SELECT count(DISTINCT key) FILTER (WHERE key > 50) AS dc,
+          |       count(key) FILTER (WHERE key LIKE '%1%') AS pc
+          |FROM v1
+          |""".stripMargin,
+        compareResult = true,
+        df => {
+          df.collect()
+          val plans = collect(df.queryExecution.executedPlan) {
+            case agg: HashAggregateExecBaseTransformer => agg
+          }
+          assert(plans.size > 1, "distinct + FILTER should not be merged into a single aggregate")
+        }
+      )
     }
 
     // with exchange hash aggregate