Etc/sysctl.conf
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From the sysctl.conf(5) manpage:
NAME
sysctl.conf -- kernel state defaults
DESCRIPTION
    The /etc/sysctl.conf file is read in when the system goes into multi-user
    mode to set default settings for the kernel.  The /etc/sysctl.conf is in
    the format of the sysctl(8) command, i.e.
sysctl_mib=value
    Comments are denoted by a ``# at the beginning of a line.  Comments can
    also exist at the end of a line, as seen in the EXAMPLES section, below.
FILES
/etc/sysctl.conf Initial settings for sysctl(8).
The following is a documentation project for the sysctl attributes on various versions of FreeBSD, starting with 6.2-RELEASE.