The org.hibernate.dialect.DB2400Dialect does not apply the offset on queries. Only a FETCH FIRST ? ROWS is applied to the query.

This has a detrimental effect on the memory footprint of the application, when high offsets are applied to the queries.

The org.hibernate.dialect.SQLServer2005Dialect handles this more elegant with the use of a row_number() function. The same solution can be applied to the org.hibernate.dialect.DB2400Dialect.