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General Approach

To check what setting your system is using, use ‘sysctl name’ (e.g.: ‘sysctl net.ipv4.tcp_rmem’). To change a setting use ‘sysctl -w’. To make the setting permanent add the setting to the file ‘sysctl.conf’.

More Reading:

fasterdata.es.net

ZFS tuning for SAS3 Storage Tank

ZFS tuning for SAS3 ALL SSD + nVME Storage Tank

Some more good advice:

SvennD

ZFS-Discuss