/etc/exports or if using zfs /etc/zfs/exports

/usr/home/nfs/public -maproot=root 10.130.48.166
/usr/home/nfs/private -maproot=root -ro 10.130.48.166

if exports is edited, use service mountd reload to reload

add following to rc.conf

rpcbind_enable="YES"
nfs_server_enable="YES"
mountd_enable="YES"
mountd_flags="-r"

start nfs server

service nfsd start

nfs_client_enable="YES"

start nfs client

service nfsclient start