/etc/rc.conf
gateway_enable="YES"
#enable PacketFilter firewall
pf_enable="YES"
pf_rules="/etc/pf.conf"
pf_flags=""
pflog_enable="YES"
pflog_logfile="/var/log/pf/pf.log"
pflog_program="/sbin/pflogd"
pflog_flags=""
/etc/sysctl.conf
net.inet.ip.forwarding=1