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The JSON representation of the issue is used to create the smart values for a given issue. You can check the JSON issue representation writting this in your browser: https://{yoursite}.atlassian.net/rest/api/3/issue/{issueKey}

For example, using that we can see in the JSON the following field information:

{
  "expand": "...",
  "id": "1000",
  "self": "https://xyz.atlassian.net/rest/api/3/issue/1000",
  "key": "ABC-100",
  "fields": {
    "customfield_10235": {
          "self": "https://xyz.atlassian.net/rest/api/3/customFieldOption/10511",
          "value": "Open",
          "id": "10511"
        }
    }
}

So if we want to get the value of the field customfield_10235 we need to access it in this fashion:

{issue.fields.customfield_10235.value}

This will return “Open”.