The sharefs filesystem describes the state of all shares currently loaded by the kernel. It is mounted during boot time as a read-only file at /etc/dfs/sharetab.
Filesystem contents are dynamic and reflect the current set of shares in the system. File contents are described in sharetab(4).
File contents can be modified as a result of share(1M) and changing properties of a zfs(1M) data set.
The module may not be unloaded dynamically by the kernel.
share(1M), zfs(1M), sharetab(4)