Help me please,
file server freebsd use samba has virus zepto extension in excel file
Sounds like some sort of Windows malware. Not really a FreeBSD problem as such, and shouldn't be a problem for FreeBSD itself (no promises or guarantees about that, however). I guess one of your Windows client systems is infected and dumped a load of crap on the server via SMB.
From a FreeBSD point of view, just delete them, probably (but don't take my word for it and then be unhappy if something important gets lost — I can't see what is in those files, I don't know your server or network). If the malware has encrypted everything on the Samba share, you may need to restore from backups.
From a Windows point of view, some of the Google hits suggested it could be some sort of ransomware encryption criminal extortion nonsense. So, just deleting them will lose whatever is inside them. You may need to restore from backups.
A forum dedicated to malware removal is probably the better place to seek advice on how to recover from that on the Windows side of things. Beware of the fake/scam virus removal sites/forums/companies; they are pretty much just as bad as the people behind the viruses.
N.B. You (or your company, or someone on your network) are very likely the victim of a crime. The nature of the crime classifies it in my mind as something which may even come under some of the severe organised crime laws. It certainly would be a crime under many of the world's computer crime laws. In the UK, for example, that may qualify for up to 10 years imprisonment, if memory serves, under §3 of the act, possibly more if considered as one of several offences likely committed. You may wish to involve law enforcement, although I doubt that they would be able to give you any real practical help with your data. Probably computer crime (for the unauthorised modification of data), fraud (for the intentionally misleading email that delivered it), and extortion (for the ransom demand under duress). If you want to involve law enforcement, don't delete anything, or otherwise do something which could destroy evidence; before speaking to them about preservation of evidence.