Solved
In:
/etc/e-smith/templates/etc/php5/php.ini/
change in:
20ResourceLimits
save
Than:
expand-template /etc/php5/php.ini
and it "save" the chages in /etc/php5/php.ini
no, this is not the right way, because your customization will be lost if you, for example, will upgrade your php contrib
so:
mkdir -p /etc/e-smith/templates-custom/etc/php5/php.ini/
cp /etc/e-smith/templates/etc/php5/php.ini/20ResourceLimits /etc/e-smith/templates-custom/etc/php5/php.ini/
cd /etc/e-smith/templates-custom/etc/php5/php.ini/
then edit the fragment, save, expand the template
this is the SME's way