diff --git a/esphome/components/esp32_ble/ble_event.h b/esphome/components/esp32_ble/ble_event.h
index faccb034c6..0e75bb7dd7 100644
--- a/esphome/components/esp32_ble/ble_event.h
+++ b/esphome/components/esp32_ble/ble_event.h
@@ -219,7 +219,7 @@ class BLEEvent {
       return;  // Invalid event, but we can't log in header file
     }
 
-    // Heap-allocate param
+    // Heap-allocate param and data
     // Heap allocation is used because GATTC/GATTS events are rare (<1% of events)
     // while GAP events (99%) are stored inline to minimize memory usage
     this->event_.gattc.gattc_param = new esp_ble_gattc_cb_param_t(*p);
@@ -252,7 +252,7 @@ class BLEEvent {
       return;  // Invalid event, but we can't log in header file
     }
 
-    // Heap-allocate param
+    // Heap-allocate param and data
     // Heap allocation is used because GATTC/GATTS events are rare (<1% of events)
     // while GAP events (99%) are stored inline to minimize memory usage
     this->event_.gatts.gatts_param = new esp_ble_gatts_cb_param_t(*p);
diff --git a/esphome/components/esp32_ble/queue.h b/esphome/components/esp32_ble/queue.h
index b329f219dc..0f8eb23425 100644
--- a/esphome/components/esp32_ble/queue.h
+++ b/esphome/components/esp32_ble/queue.h
@@ -71,8 +71,11 @@ template<class T, uint8_t SIZE> class LockFreeQueue {
 
  protected:
   T *buffer_[SIZE];
+  // Atomic: written by consumer (pop), read by producer (push) to check if full
   std::atomic<uint8_t> head_;
+  // Atomic: written by producer (push), read by consumer (pop) to check if empty
   std::atomic<uint8_t> tail_;
+  // Atomic: written by producer (push/increment), read+reset by consumer (get_and_reset)
   std::atomic<uint32_t> dropped_count_;  // Keep this larger for accumulated counts
 };