If the sharenfs property is set to off, then ZFS does not attempt to share or unshare the file system at any time. This value enables you to administer file system sharing through traditional means, such as the /etc/dfs/dfstab file.
Unlike the legacy mount command, the legacy share and unshare commands can still function on ZFS file systems. As a result, you can manually share a file system with options that differ from the options of the sharenfs property. This administrative model is discouraged. Choose to manage NFS shares either 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.