You're probably not going to find source for this. It's likely implemented in something that is not C# such as C++ and isn't going to be found in the reference source code. This question delves into the details of InternalCall extern:
C# internal static extern with InternalCall attribute - internal or external?
I would speculate this is a placeholder for allowing the JIT compiler to replace this call with platform specific CPU instructions for this operation. It is likely implemented within the CLR itself. I am not an expert on this though, so at what point in the pipeline this is handled I'm fuzzy on.
When they finish putting the C# core source up on github (open sourcing .NET Core framework currently is a work in progress), then you might find an implementation for this:
https://github.com/dotnet/corefx
Mono's Implementation
You could instead take a look at mono's implementation of Decimal
here, which does not use FCallAddSub
:
https://github.com/mono/mono/blob/master/mcs/class/corlib/System/Decimal.cs
They implement a similar abstraction in native code with the function mono_decimalIncr
which is implemented in C and the source can be found here:
https://github.com/mono/mono/blob/ee90d5ff1d521f92c3dd9cca79b002dc4bc65ee3/mono/metadata/decimal.c