If the sharenfs property is off, then ZFS does not attempt to share or unshare the file system at any time. This setting enables you to administer through traditional means such as the /etc/dfs/dfstab file.
Unlike the traditional mount command, the traditional share and unshare commands can still function on ZFS file systems. As a result, you can manually share a file system with options that are different from the settings of the sharenfs property. This administrative model is discouraged. Choose to either manage NFS shares completely through ZFS or completely through the /etc/dfs/dfstab file. The ZFS administrative model is designed to be simpler and less work than the traditional model. However, in some cases, you might still want to control file system sharing behavior through the familiar model.