If you say Y here, you will be able to set per user limits for disk
usage (also called disk quotas). Currently, it works for the
ext2, ext3, ext4, f2fs, jfs and ocfs2 file systems. Note that gfs2
and xfs use their own quota system. Ext3 and ext4 also support
journaled quotas for which you don't need to run quotacheck(8) after
an unclean shutdown. For further details, read the Quota mini-HOWTO,
available from <https://www.tldp.org/docs.html#howto>, or the
documentation provided with the quota tools. Probably the quota
support is only useful for multi user systems. If unsure, say N.

source code:

fs/quota/dquot.c