Index: gcc/testsuite/gfortran.dg/pr85797.f90
===================================================================
--- gcc/testsuite/gfortran.dg/pr85797.f90	(nonexistent)
+++ gcc/testsuite/gfortran.dg/pr85797.f90	(working copy)
@@ -0,0 +1,22 @@
+! { dg-do compile }
+! PR fortran/85797 - ICE in gfc_element_size, at fortran/target-memory.c:126
+! Derived from original test cases by Gerhard Steinmetz
+
+module test
+contains
+  function f ()
+    f = 1.
+  end function f
+  subroutine sub ()
+  end subroutine sub
+  recursive subroutine a ()
+    integer(8) :: p
+    procedure(sub), pointer :: x => sub
+    p = transfer (sub, p)     ! { dg-error "must not be a PROCEDURE" }
+    p = transfer (p, sub)     ! { dg-error "must not be a PROCEDURE" }
+    p = transfer (f, p)       ! { dg-error "must not be a PROCEDURE" }
+    p = transfer (p, f)       ! { dg-error "must not be a PROCEDURE" }
+    c = transfer (a, b)       ! { dg-error "must not be a PROCEDURE" }
+    print *, transfer (x, x)  ! { dg-error "must not be a PROCEDURE" }
+  end subroutine a
+end module test