type
  ISmartPointer<T: class> = reference to function: T;

  TSmartPointer<T: class> = class(TInterfacedObject, ISmartPointer<T>)
  strict private
    FObject: T;
    function Invoke: T; inline;
  public
    constructor Create(aObject: T);
    destructor Destroy; override;
  end;

{ TSmartPointer<T> }

constructor TSmartPointer<T>.Create(aObject: T);
begin
  FObject := aObject;
end;

destructor TSmartPointer<T>.Destroy;
begin
  FreeAndNil(FObject);
  inherited Destroy();
end;

function TSmartPointer<T>.Invoke: T;
begin
  Exit(FObject);
end;

  TImg = record
    idb: integer;
    imgno: integer;
    imgj: ISmartPointer<TJPEGImage>;
  end;

procedure myProc();
var
  mg:TImg;
  i: integer;
  imgLst: TList<Timg>;
begin
  imgLst:=TList<TImg>.create;

  for i := 1 to 10 do
    begin
      mg.idb:=1;
      mg.imgno:=i;
      mg.imgj:=TSmartPointer<TJPEGImage>.Create(TJPEGImage.create());
      mg.imgj.LoadFromFile('img'+IntToStr(i)+'.jpg');
      imgLst.Add(mg);
    end;

  for mg in imgLst do
    begin
      mg.imgj.SaveToFile('nimg'+IntToStr(mg.imgno)+'.jpg');
    end;

  FreeAndNil(imgLst);
end;