I have checked the result for user kpiserv
[kpiserv@***** ~]$ lsof -u kpiserv |wc -l 5358 [kpiserv@***** ~]$ ulimit -a open files (-n) 1024
lsof reports a higher number of open files of user than what ulimit says should be allowed?
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Open files limit is per process. An user can have multiple processes that total FD count can be greater than open files limit.
From setrlimit(3) man page:
Specifies a value one greater than the maximum file descriptor number that can be opened by this process. Attempts (open(2), pipe(2), dup(2), etc.) to exceed this limit yield the error EMFILE.