Hi,
In SPICE a BI is a Behavioral current source. The current is described by an expression.
It is not that it is behavioral or in SPICE, but any true current source has an infinite output impedance.
Similarly any voltage source has zero impedance.
Consider this:

If you look at the current in R3 or L3 it is always equal to 1A. The current source I1 is forcing the current to be 1A
The voltage across the current source is equal in value and opposite in sign to all the other voltage is in the loop. This is Kirchhoff's voltage law.
Current flow has direction. Take a rechargeable battery, during discharge you can say you have positive current, current is flowing out of the battery. During charging you have current flowing into the battery you can call this negative current.
You have positive and negative currents, just like you have positive and negative voltages.
Regards,
Jay_Diddy_B