[proofplan]
We prove the statement by unpacking the constructive meaning of implication. A construction of $\bot \to P$ is a method which turns any construction of $\bot$ into a construction of $P$. Since $\bot$ has no constructions, there are no input cases to handle; formally, the required method is exactly the eliminator for absurdity, specialized to the target proposition $P$.
[/proofplan]
[step:Fix the proposition and interpret the implication as a transformation of constructions]
Let $P$ be an arbitrary proposition. Under the constructive interpretation of implication, to construct $\bot \to P$ is to give a rule which, for every hypothetical construction $b$ of $\bot$, produces a construction of $P$.
Thus it is enough to define a map
\begin{align*}
\operatorname{exfalso}_P : \bot \to P.
\end{align*}
[guided]
We first isolate what must be constructed. The proposition $P$ is arbitrary, so the construction cannot use any special feature of $P$. A construction of an implication $A \to B$ is not a truth-table argument; it is a procedure which accepts a construction of $A$ and returns a construction of $B$.
Here the antecedent is $A = \bot$ and the consequent is $B = P$. Therefore a construction of $\bot \to P$ is precisely a rule of the following form:
\begin{align*}
\operatorname{exfalso}_P : \bot \to P.
\end{align*}
This means: if a construction $b : \bot$ were supplied, the rule would have to output a construction of $P$. The key point is that $\bot$ is the absurdity proposition, so there are no genuine constructions $b : \bot$. The next step turns this absence of input cases into a formally valid construction.
[/guided]
[/step]
[step:Define the construction by eliminating the hypothetical absurdity]
Let $b : \bot$ be a hypothetical construction of absurdity. By bottom elimination, specialized to the proposition $P$, the hypothesis $b : \bot$ determines a construction
\begin{align*}
\bot\operatorname{-elim}_P(b) : P.
\end{align*}
Define
\begin{align*}
\operatorname{exfalso}_P : \bot &\to P
\end{align*}
\begin{align*}
b &\mapsto \bot\operatorname{-elim}_P(b).
\end{align*}
This is a construction of $\bot \to P$.
[guided]
We now define the required transformation. Suppose, hypothetically, that we are given a construction
$b : \bot$.
The proposition $\bot$ is absurdity: it has no constructors, and its elimination principle says that from a construction of $\bot$ one may construct an object of any proposition. Applying this elimination principle with target proposition $P$ gives
\begin{align*}
\bot\operatorname{-elim}_P(b) : P.
\end{align*}
This is not an extra assumption about $P$. The target $P$ is arbitrary because the eliminator for $\bot$ has no cases to analyze: there is no constructor of $\bot$ whose behavior must be specified. Hence the rule
\begin{align*}
\operatorname{exfalso}_P : \bot &\to P
\end{align*}
\begin{align*}
b &\mapsto \bot\operatorname{-elim}_P(b)
\end{align*}
is a well-defined construction of the implication $\bot \to P$.
[/guided]
[/step]
[step:Conclude the construction exists for every proposition]
Since $P$ was arbitrary, the assignment
\begin{align*}
P \mapsto \operatorname{exfalso}_P
\end{align*}
gives, for every proposition $P$, a construction
\begin{align*}
\operatorname{exfalso}_P : \bot \to P.
\end{align*}
Therefore every proposition follows constructively from absurdity.
[/step]