eerhardt commented on a change in pull request #9356:
URL: https://github.com/apache/arrow/pull/9356#discussion_r584834740



##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)
+        {
+            if (bytes.Length != byteWidth)
+            {
+                throw new OverflowException("ValueBuffer size not equal to " + 
byteWidth + " byte width: " + bytes.Length);
+            }
+
+            Span<byte> integerBytes = integerValue.ToByteArray().AsSpan();
+            if (integerBytes.Length > byteWidth)
+            {
+                throw new OverflowException("Decimal size greater than " + 
byteWidth + " bytes: " + integerBytes.Length);
+            }
+
+            if (integerBytes.Length == byteWidth)
+            {
+                bytes = integerBytes;
+                return;
+            }
+
+            if (integerValue.Sign == -1)
+            {
+                integerBytes.CopyTo(bytes);
+                for (int i = integerBytes.Length; i < byteWidth; i++)
+                {
+                    bytes[i] = 255;
+                }
+            }
+            else
+            {
+                integerBytes.CopyTo(bytes);
+            }
+        }
+
+        public static bool CheckPrecisionAndScale(decimal value, int 
precision, int scale, out BigInteger integerValue)
+        {
+            DecimalLayout layout = new DecimalLayout(value); // use in place 
of decimal.GetBits(value) to avoid an allocation
+            integerValue = new 
BigInteger(BitConverter.GetBytes(layout.Lo).Concat(BitConverter.GetBytes(layout.Mid)).Concat(BitConverter.GetBytes(layout.Hi)).ToArray());

Review comment:
       This comment and code doesn't really make sense together. The comment 
says it is using `DecimalLayout` instead of `decimal.GetBits(value)` to avoid 
an allocation. But then the next line allocates 3 separate byte arrays, and 
then 2 Concat enumerables, and then a final byte array to put them all 
together. You might as well have just called `decimal.GetBits(value)`.
   
   Also - on .NET Core, you can call 
https://docs.microsoft.com/en-us/dotnet/api/system.decimal.getbits?view=net-5.0#System_Decimal_GetBits_System_Decimal_System_Span_System_Int32__,
 which takes a `Span<int>`.
   
   Also, one last thought - it may make sense to combine 
`DecimalUtility.CheckPrecisionAndScale` and `GetBytes` into one method. They 
are only ever called together, and that way you don't necessarily need to go 
through an in-between structure if not needed.

##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)
+        {
+            if (bytes.Length != byteWidth)
+            {
+                throw new OverflowException("ValueBuffer size not equal to " + 
byteWidth + " byte width: " + bytes.Length);
+            }
+
+            Span<byte> integerBytes = integerValue.ToByteArray().AsSpan();

Review comment:
       Instead of `ToByteArray()`, on .NET Core you can use `TryWriteBytes`, 
which will write directly to the `Span<byte> bytes`. This will save an 
allocation and a copy.
   
   See 
https://docs.microsoft.com/en-us/dotnet/api/system.numerics.biginteger.trywritebytes?view=net-5.0

##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)
+        {
+            if (bytes.Length != byteWidth)
+            {
+                throw new OverflowException("ValueBuffer size not equal to " + 
byteWidth + " byte width: " + bytes.Length);
+            }
+
+            Span<byte> integerBytes = integerValue.ToByteArray().AsSpan();
+            if (integerBytes.Length > byteWidth)
+            {
+                throw new OverflowException("Decimal size greater than " + 
byteWidth + " bytes: " + integerBytes.Length);
+            }
+
+            if (integerBytes.Length == byteWidth)
+            {
+                bytes = integerBytes;
+                return;
+            }
+
+            if (integerValue.Sign == -1)
+            {
+                integerBytes.CopyTo(bytes);
+                for (int i = integerBytes.Length; i < byteWidth; i++)
+                {
+                    bytes[i] = 255;
+                }
+            }
+            else
+            {
+                integerBytes.CopyTo(bytes);
+            }
+        }
+
+        public static bool CheckPrecisionAndScale(decimal value, int 
precision, int scale, out BigInteger integerValue)
+        {
+            DecimalLayout layout = new DecimalLayout(value); // use in place 
of decimal.GetBits(value) to avoid an allocation
+            integerValue = new 
BigInteger(BitConverter.GetBytes(layout.Lo).Concat(BitConverter.GetBytes(layout.Mid)).Concat(BitConverter.GetBytes(layout.Hi)).ToArray());
+
+            if (layout.Scale > scale)
+                throw new OverflowException("Decimal scale can not be greater 
than that in the Arrow vector: " + layout.Scale + " != " + scale);
+
+            if(integerValue >= BigInteger.Pow(10, precision))
+                throw new OverflowException("Decimal precision can not be 
greater than that in the Arrow vector: " + value + " has precision > " + 
precision);
+
+            if (layout.Scale < scale) // pad with trailing zeros
+            {
+                integerValue *= BigInteger.Pow(10, scale - layout.Scale);
+            }
+
+            if (value < 0) // sign the big int
+                integerValue = -integerValue;
+
+            return true;
+        }
+
+        [StructLayout(LayoutKind.Explicit)]
+        private readonly struct DecimalLayout
+        {
+            public DecimalLayout(decimal value)
+            {
+                this = default;
+                d = value;
+            }
+
+            [FieldOffset(0)] private readonly decimal d;
+
+            [FieldOffset(0)] private readonly int flags;
+            [FieldOffset(4)] private readonly int hi;
+#if BIGENDIAN

Review comment:
       This isn't going to work well because no one builds this assembly with 
`BIGENDIAN` enabled.
   
   How about using:
   
   ```C#
           private readonly int _flags;
           private readonly uint _hi32;
           private readonly ulong _lo64;
   ```
   
   Which is what System.Decimal uses?
   
   To get the Low and the Mid, you can do:
   
   ```C#
   internal uint Low => (uint)_lo64;
   internal uint Mid => (uint)(_lo64 >> 32);
   ```

##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)

Review comment:
       ```suggestion
           public static void GetBytes(BigInteger integerValue, int byteWidth, 
Span<byte> bytes)
   ```
   
   There isn't a need to use `ref` here.

##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)
+        {
+            if (bytes.Length != byteWidth)
+            {
+                throw new OverflowException("ValueBuffer size not equal to " + 
byteWidth + " byte width: " + bytes.Length);
+            }
+
+            Span<byte> integerBytes = integerValue.ToByteArray().AsSpan();
+            if (integerBytes.Length > byteWidth)
+            {
+                throw new OverflowException("Decimal size greater than " + 
byteWidth + " bytes: " + integerBytes.Length);
+            }
+
+            if (integerBytes.Length == byteWidth)
+            {
+                bytes = integerBytes;
+                return;
+            }
+
+            if (integerValue.Sign == -1)
+            {
+                integerBytes.CopyTo(bytes);
+                for (int i = integerBytes.Length; i < byteWidth; i++)
+                {
+                    bytes[i] = 255;
+                }
+            }
+            else
+            {
+                integerBytes.CopyTo(bytes);
+            }
+        }
+
+        public static bool CheckPrecisionAndScale(decimal value, int 
precision, int scale, out BigInteger integerValue)
+        {
+            DecimalLayout layout = new DecimalLayout(value); // use in place 
of decimal.GetBits(value) to avoid an allocation
+            integerValue = new 
BigInteger(BitConverter.GetBytes(layout.Lo).Concat(BitConverter.GetBytes(layout.Mid)).Concat(BitConverter.GetBytes(layout.Hi)).ToArray());
+
+            if (layout.Scale > scale)
+                throw new OverflowException("Decimal scale can not be greater 
than that in the Arrow vector: " + layout.Scale + " != " + scale);
+
+            if(integerValue >= BigInteger.Pow(10, precision))
+                throw new OverflowException("Decimal precision can not be 
greater than that in the Arrow vector: " + value + " has precision > " + 
precision);
+
+            if (layout.Scale < scale) // pad with trailing zeros
+            {
+                integerValue *= BigInteger.Pow(10, scale - layout.Scale);
+            }
+
+            if (value < 0) // sign the big int
+                integerValue = -integerValue;
+
+            return true;
+        }
+
+        [StructLayout(LayoutKind.Explicit)]
+        private readonly struct DecimalLayout
+        {
+            public DecimalLayout(decimal value)
+            {
+                this = default;

Review comment:
       Why set `this = default`, when we set `d = value` right afterwards?

##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,163 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    internal static class DecimalUtility
+    {
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static void GetBytes(BigInteger integerValue, int byteWidth, 
ref Span<byte> bytes)
+        {
+            if (bytes.Length != byteWidth)
+            {
+                throw new OverflowException("ValueBuffer size not equal to " + 
byteWidth + " byte width: " + bytes.Length);
+            }
+
+            Span<byte> integerBytes = integerValue.ToByteArray().AsSpan();
+            if (integerBytes.Length > byteWidth)
+            {
+                throw new OverflowException("Decimal size greater than " + 
byteWidth + " bytes: " + integerBytes.Length);
+            }
+
+            if (integerBytes.Length == byteWidth)
+            {
+                bytes = integerBytes;
+                return;
+            }
+
+            if (integerValue.Sign == -1)
+            {
+                integerBytes.CopyTo(bytes);
+                for (int i = integerBytes.Length; i < byteWidth; i++)
+                {
+                    bytes[i] = 255;
+                }
+            }
+            else
+            {
+                integerBytes.CopyTo(bytes);
+            }
+        }
+
+        public static bool CheckPrecisionAndScale(decimal value, int 
precision, int scale, out BigInteger integerValue)
+        {
+            DecimalLayout layout = new DecimalLayout(value); // use in place 
of decimal.GetBits(value) to avoid an allocation
+            integerValue = new 
BigInteger(BitConverter.GetBytes(layout.Lo).Concat(BitConverter.GetBytes(layout.Mid)).Concat(BitConverter.GetBytes(layout.Hi)).ToArray());
+
+            if (layout.Scale > scale)
+                throw new OverflowException("Decimal scale can not be greater 
than that in the Arrow vector: " + layout.Scale + " != " + scale);

Review comment:
       Do we have tests for these overflow scenarios?




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