ZFS zfs pool dataset over iscsi

The path /data/target0-0 line defines the full path to a file or zvol backing the LUN.

It can be configured with a ZFS volume according to documentation. I don't think it's possible to use a dataset. It needs to be a block device, doesn't it?
 
shareiscsi is a Solaris ZFS setting, if I recall. On FreeBSD, you create a zfs volume (zfs(8) create -V <size> ...) and configure iscsi sharing of the device /dev/zvol/path/to/device in ctl.conf(5). The link from the above comment is a good place to start.
 
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