Where did variable = null as “object destroying” come from?

Question

Working on a number of legacy systems written in various versions of .NET, across many different companies, I keep finding examples of the following pattern:

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Answer 1

VB developers had to dispose all of their objects, to try and mitigate the chance of a Memory leak. I can imagine this is where it has come from as VB devs migrated over to .NEt / c#