This paper focuses on the hardware components of smartphones, namely, the use of displays and cameras in mobile devices as transmitters and receivers to establish a near-field multiple-input–multiple-output (MIMO) visible light communication (VLC) system. Based on the relationship between the grayscale values of transmitted and received signals, the physical channel responses are detected and approximated with a high-order regression to obtain the channel gain. With the constraint of bit numbers in the MIMO VLC system, an integer-type water-filling scheme was designed for bit allocation to improve transmission efficiency. The physical examinations show that bit error rate (BER) reduction can be 26.4% with Gaussian noise of 30 dB and detected channel gain compared with the equal bit allocation. The optimization of the simulation was confirmed with the bit assignments in real cases.