The bottom of the funnel content are content and assets used by the sales team to persuade qualified leads to make purchasing decisions. 

Different kinds of content are used at different stages of the content marketing process to achieve different results; at the top of the funnel you need to attract a large pool of potential buyers, in the middle of the funnel you want to nurture/build trust with the captured leads and at the bottom of the funnel you want to inspire confidence and accelerate purchasing decision making of the qualified leads.

It is in the bottom of the funnel content that mention of specific product/service benefits, positive customer reviews and favourable packages are most effective.