zfs/module/os/linux/spl/README.md

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The Solaris Porting Layer, SPL, is a Linux kernel module which provides a compatibility layer used by the OpenZFS project.

Installation

The latest version of the SPL is maintained as part of this repository. Only when building ZFS version 0.7.x or earlier must an external SPL release be used. These releases can be found at:

Release

The SPL is released under a GPLv2 license.
For more details see the NOTICE and THIRDPARTYLICENSE files; UCRL-CODE-235197