system_files/shared/usr/etc/security/limits.d/30-brew-limits.conf

#This file sets the resource limits for the users logged in via PAM,
#more specifically, users logged in on via SSH or tty (console).
#Limits related to terminals in Wayland/Xorg sessions depend on a
#change to /etc/systemd/user.conf.
#This does not affect resource limits of the system services.
#This file overrides defaults set in /etc/security/limits.conf

* soft nofile 4096
root soft nofile 4096