Here's a quote from a hands-on preview on civfanatics, answering the question how the unit gifts work:
I suppose in MP it could lead to nice option for a civ in peace to "lend" its units to one in war and then have them gifted back (if they survive) after the war - possibly for a price.
When I was speaking of a more interactive AI further above, I also meant this: it will be more sensitive to your situation. It does not only focus to get fair deals with you when you aren’t in war, but if a friendly AI feels you are losing one, it might offer you a gift. A gift is nice, but in that situation you should never forget that you can ask it to join you in the war. Similarly on your part, you can choose to gift an AI a unit or two by simply moving them into their territory and clicking the “Gift” button which automatically makes that unit theirs.
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