This is spl.kext, the Solaris Portability Layer (SPL)
It is tested primarily on Mac OS 10.8.2 and secondarily on 10.6.8, with the latest Macports (as of the time of the writing of this README).
See https://github.com/zfs-osx/ and http://MacZFS.org/ for more information. Note MacZFS's wiki on kernel development and panic decoding.
Please note that 'llvm-gcc' or 'clang' has to be used for compiling KEXTs. Pure 'gcc' will produce instable builds.
# ./configure CC=clang CXX=clang++
or
# ./configure CC=llvm-gcc CXX=llvm-g++
# git clone https://github.com/zfs-osx/spl.git
# ./autogen.sh
# ./configure CC=clang CXX=clang++ --prefix=/usr/local
# make
# rsync -ar --delete module/spl/spl.kext/ /tmp/spl.kext/
# chown -R root:wheel /tmp/spl.kext
# kextload -r /tmp/ -v /tmp/spl.kext