/usr/sfw is a directory where Solaris installs some GNU code, like gcc. This is usually created by installing packages in the first place.
The second block is setting resource limits on the zone - in this case cpu.
If you do not know what this stuff is doing, please do not enter it until you understand fully what the consequences of doing it are. Simply following somebody else's guidelines may work short term but cause you a lot of headaches later on. Like: this job used to run in 10 minutes, now it takes 6 hours, why?