The implementation steps are:
Set up the directory structure (mount points) to mount the shares on the host.
Update /etc/vfstab to mount the shares exported from the ZFS Storage Appliance to the appropriate mount points.
Enable the NFS client services to mount the NFS shares at reboot to automate the process of mounting and unmounting the shares.
Update the oranfstab file to access the ZFS Storage Appliance exported shares.
Mount the shares on the host.
Change the permissions of the mounted shares to match the permission settings of ORACLE_HOME.
Restart the Oracle Database instance to pick up the changes to the oranfstab file.