Preferences>Mem>MaxPolyPerMesh specifies how many millions of polygons a model may be. It automatically sets itself to an ideal value for your computer’s capabilities. You can increase that slider (to a maximum of 10) and allow ZBrush to work with larger files, but doing so will slow down performance. The slider should NEVER be set to more than double the default value.
Bear in mind that every time you divide a mesh you quadruple the number of polygons that it has. So if your mesh has fewer than 2.5 million polygons it can be divided again (provided that your system can handle the huge number you’ll get). If it has more than 2.5 million polygons, then a supercomputer couldn’t even divide it again.
Rather than increasing the MaxPolyPerMesh setting it’s usually more efficient to break the model up into smaller pieces. Each of those pieces can be divided to the maximum default value, giving you a combined polygon count that exceeds what a single mesh can have – and without sacrificing performance.