$ dpkg -S /bin/ping
iputils-ping: /bin/ping
$ grep 'downloaded from' /usr/share/doc/iputils-ping/copyright
It was downloaded from https://github.com/iputils/iputils
$ git clone https://github.com/iputils/iputils
...
$ cd iputils/ping
Then a bit of looking around shows that in acknowledge() (an inline helper defined in ping.h), pipesize records the largest difference between the sequence number of the (last) outbound probe and than the sequence number of the inbound probe we're receiving. That function is called from gather_statistics() (for the happy path) and in a couple of other locations when receiving an ICMP error.
$ pacman -Qqo $(which ping) # -Qqo is --query --quiet --own
iputils
$ asp export iputils && cd iputils
$ # see PKGBUILD for URLs, or if you just want to have a look:
$ gpg --import keys/pgp/*.asc # or pass --skippgpcheck to makepkg below
$ makepkg -od && cd src # -od is --nobuild --nodeps
for the second step usually works, although I don’t know how to figure out the package name reliably (ls -l will usually point you in the right direction, but for ping it just gives you the wrapper).