This is a summary view of IBC v2 [Eureka]. For more comprehensive details, guides and more please visit the official Eureka documentation.

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Core Data Structures

The Packet is the primary container for cross-chain communication. Each packet wraps one or more application-specific Payload objects. 
// The main data container sent between chains
interface Packet {
  sourceClientId: bytes;    // Client ID for destination chain (stored on source)
  destClientId: bytes;      // Client ID for source chain (stored on destination)
  sequence: uint64;         // Monotonically increasing nonce for ordering
  timeoutTimestamp: uint64; // UNIX timestamp (seconds) when the packet expires
  data: Payload[];          // List of application payloads
}

// Application-specific data and routing information
interface Payload {
  sourcePort: bytes;  // Identifies sending application module
  destPort: bytes;    // Identifies receiving application module
  version: string;    // App-specific version for interpretation
  encoding: string;   // MIME-type for decoding value
  value: bytes;       // Opaque application data
}

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Key On-Chain Components

An on-chain light client that verifies the state of a counter-party chain using cryptographic proofs against a trusted consensus state.ICS-02 defines the required behavior for these light clients and specifies how the host chain must handle their management, including creation, updates, and routing verification calls to the correct client instance.
A Merkle-proof-capable key-value store required on the host chain. Standardized paths enable verification by counter-party chains.
ValuePath Format
Packet Commitment{sourceClientId}0x1{bigEndianUint64Sequence}
Packet Receipt{destClientId}0x2{bigEndianUint64Sequence}
Acknowledgement{destClientId}0x3{bigEndianUint64Sequence}
Applications must bind to unique portId values during initialization. The port is referenced in every Payload to route incoming packets.

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Application Interface (ICS-26)

An IBC-enabled application must implement these callbacks to manage the packet lifecycle.
  • OnRecvPacket(...) – Executed on the destination chain to process incoming data. It must return an Acknowledgement, which can contain application-specific success data or an error.
  • OnAcknowledgePacket(...) – Executed on the source chain once an acknowledgement is verified. The acknowledgement data is passed to this callback, allowing the sending application to finalize or compensate the originating action.
  • OnTimeoutPacket(...) – Executed on the source chain if a timeout occurs, allowing for a clean rollback or refund.
For packets with multiple payloads, execution is atomic. If the OnRecvPacket callback fails for even one payload, the entire packet operation is considered a failure. Any state changes from other successful callbacks in the same packet must be reverted.

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Packet Lifecycle

The IBC module receives Payload data from a sending application, wraps it in a Packet, assigns a sequence, and commits the packet hash to the state at the Packet Commitment path.
The IBC module receives an attestation containing the Packet and a proof of its commitment. It verifies the proof against the light client state and, on success, stores a Receipt at the Packet Receipt path before invoking the destination application’s OnRecvPacket callback.
The OnRecvPacket callback returns an Acknowledgement. The IBC module commits this data to the state at the Acknowledgement path, making it available to be proven via a subsequent attestation. For applications with long-running logic, this can be an asynchronous call to a separate WriteAcknowledgement function.
The IBC module receives an attestation for the Acknowledgement and its proof. After verification, it deletes the original packet commitment and calls the OnAcknowledgePacket callback on the sending application, passing the acknowledgement data.
If the timeoutTimestamp is reached before a receipt is written on the destination chain, the IBC module processes an attestation proving the receipt’s non-existence. It then deletes the original packet commitment and triggers the OnTimeoutPacket callback.