diff --git a/common.gypi b/common.gypi
index a6896876d45e4c..479fd0e6d7d60f 100644
--- a/common.gypi
+++ b/common.gypi
@@ -38,7 +38,7 @@
 
     # Reset this number to 0 on major V8 upgrades.
     # Increment by one for each non-official patch applied to deps/v8.
-    'v8_embedder_string': '-node.31',
+    'v8_embedder_string': '-node.32',
 
     ##### V8 defaults for Node.js #####
 
diff --git a/deps/v8/src/debug/debug-scopes.cc b/deps/v8/src/debug/debug-scopes.cc
index 1d6ceb72a0a108..d9595c2372b7e0 100644
--- a/deps/v8/src/debug/debug-scopes.cc
+++ b/deps/v8/src/debug/debug-scopes.cc
@@ -431,6 +431,22 @@ bool ScopeIterator::DeclaresLocals(Mode mode) const {
 }
 
 bool ScopeIterator::HasContext() const {
+  // In rare cases we pause in a scope that doesn't have its context pushed yet.
+  // E.g. when pausing in for-of loop headers (see https://crbug.com/399002824).
+  //
+  // We can detect this by comparing the scope ID of the parsed scope and the
+  // runtime scope.
+  // We can skip this check for function scopes, those will have their context
+  // always pushed. Also, there is an oddity where parsing::ParseFunction
+  // produces function scopes with (-1, -1) as the start/end position,
+  // which messes up the unique ID.
+  if (current_scope_ && !current_scope_->is_function_scope() &&
+      NeedsContext() &&
+      current_scope_->UniqueIdInScript() !=
+          context_->scope_info()->UniqueIdInScript()) {
+    return false;
+  }
+
   return !InInnerScope() || NeedsContext();
 }
 
@@ -475,7 +491,7 @@ void ScopeIterator::AdvanceScope() {
   DCHECK(InInnerScope());
 
   do {
-    if (NeedsContext()) {
+    if (NeedsAndHasContext()) {
       // current_scope_ needs a context so moving one scope up requires us to
       // also move up one context.
       AdvanceOneContext();
@@ -538,6 +554,11 @@ void ScopeIterator::Next() {
   MaybeCollectAndStoreLocalBlocklists();
   UnwrapEvaluationContext();
 
+  DCHECK_IMPLIES(current_scope_ && !current_scope_->is_function_scope() &&
+                     NeedsAndHasContext(),
+                 current_scope_->UniqueIdInScript() ==
+                     context_->scope_info()->UniqueIdInScript());
+
   if (leaving_closure) function_ = Handle<JSFunction>();
 }
 
@@ -547,32 +568,33 @@ ScopeIterator::ScopeType ScopeIterator::Type() const {
   if (InInnerScope()) {
     switch (current_scope_->scope_type()) {
       case FUNCTION_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsFunctionContext() ||
-                                           context_->IsDebugEvaluateContext());
+        DCHECK_IMPLIES(NeedsAndHasContext(),
+                       context_->IsFunctionContext() ||
+                           context_->IsDebugEvaluateContext());
         return ScopeTypeLocal;
       case MODULE_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsModuleContext());
+        DCHECK_IMPLIES(NeedsAndHasContext(), context_->IsModuleContext());
         return ScopeTypeModule;
       case SCRIPT_SCOPE:
       case REPL_MODE_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsScriptContext() ||
-                                           IsNativeContext(*context_));
+        DCHECK_IMPLIES(NeedsAndHasContext(), context_->IsScriptContext() ||
+                                                 IsNativeContext(*context_));
         return ScopeTypeScript;
       case WITH_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsWithContext());
+        DCHECK_IMPLIES(NeedsAndHasContext(), context_->IsWithContext());
         return ScopeTypeWith;
       case CATCH_SCOPE:
         DCHECK(context_->IsCatchContext());
         return ScopeTypeCatch;
       case BLOCK_SCOPE:
       case CLASS_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsBlockContext());
+        DCHECK_IMPLIES(NeedsAndHasContext(), context_->IsBlockContext());
         return ScopeTypeBlock;
       case EVAL_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), context_->IsEvalContext());
+        DCHECK_IMPLIES(NeedsAndHasContext(), context_->IsEvalContext());
         return ScopeTypeEval;
       case SHADOW_REALM_SCOPE:
-        DCHECK_IMPLIES(NeedsContext(), IsNativeContext(*context_));
+        DCHECK_IMPLIES(NeedsAndHasContext(), IsNativeContext(*context_));
         // TODO(v8:11989): New ScopeType for ShadowRealms?
         return ScopeTypeScript;
     }
@@ -962,6 +984,12 @@ bool ScopeIterator::VisitLocals(const Visitor& visitor, Mode mode,
 
       case VariableLocation::CONTEXT:
         if (mode == Mode::STACK) continue;
+        if (!HasContext()) {
+          // If the context was not yet pushed we report the variable as
+          // unavailable.
+          value = isolate_->factory()->the_hole_value();
+          break;
+        }
         DCHECK(var->IsContextSlot());
 
         DCHECK_EQ(context_->scope_info()->ContextSlotIndex(var->name()), index);
diff --git a/deps/v8/src/debug/debug-scopes.h b/deps/v8/src/debug/debug-scopes.h
index e02f1b73702e2b..f5736220f6bc0e 100644
--- a/deps/v8/src/debug/debug-scopes.h
+++ b/deps/v8/src/debug/debug-scopes.h
@@ -106,6 +106,7 @@ class V8_EXPORT_PRIVATE ScopeIterator {
   bool InInnerScope() const { return !function_.is_null(); }
   bool HasContext() const;
   bool NeedsContext() const;
+  bool NeedsAndHasContext() const { return NeedsContext() && HasContext(); }
   Handle<Context> CurrentContext() const {
     DCHECK(HasContext());
     return context_;
diff --git a/deps/v8/test/inspector/regress/regress-crbug-399002824-expected.txt b/deps/v8/test/inspector/regress/regress-crbug-399002824-expected.txt
new file mode 100644
index 00000000000000..f94e3c7abebffc
--- /dev/null
+++ b/deps/v8/test/inspector/regress/regress-crbug-399002824-expected.txt
@@ -0,0 +1,5 @@
+Don't crash when pausing on the iterator ".next" call
+  function crashMe() {
+    for (const #e of iter()) {
+      () => e;   // Context allocate e.
+
diff --git a/deps/v8/test/inspector/regress/regress-crbug-399002824.js b/deps/v8/test/inspector/regress/regress-crbug-399002824.js
new file mode 100644
index 00000000000000..45c06e7d5d8174
--- /dev/null
+++ b/deps/v8/test/inspector/regress/regress-crbug-399002824.js
@@ -0,0 +1,35 @@
+// Copyright 2025 the V8 project authors. All rights reserved.
+// Use of this source code is governed by a BSD-style license that can be
+// found in the LICENSE file.
+
+const { session, Protocol, contextGroup } =
+  InspectorTest.start('Don\'t crash when pausing on the iterator ".next" call');
+
+session.setupScriptMap();
+contextGroup.addScript(`
+  function *iter() {
+    yield 1;
+    debugger;
+    yield 2;
+  }
+
+  function crashMe() {
+    for (const e of iter()) {
+      () => e;   // Context allocate e.
+    }
+  }
+`);
+
+Protocol.Debugger.enable();
+
+(async () => {
+  let pausedPromise = Protocol.Debugger.oncePaused();
+  Protocol.Runtime.evaluate({ expression: 'crashMe()' });
+
+  let { params: { callFrames } } = await pausedPromise;
+  await session.logSourceLocation(callFrames[1].location);
+
+  Protocol.Debugger.resume();
+
+  InspectorTest.completeTest();
+})();