Quotas are a feature of the filesystem; therefore, they require kernel support.
The first thing you'll need to do is verify that you have quota support in your
kernel. You can do this using grep:
# cd /usr/src/linux
# grep -i quota .config
CONFIG_QUOTA=y
CONFIG_XFS_QUOTA=y
If this command returns something less conclusive (such as
CONFIG_QUOTA is not set) then you should rebuild your kernel to
include quota support. This is not a difficult process, but is outside of the
scope of this section of the tutorial. If you're unfamiliar with the steps to
build and install a new kernel, you might consider referencing this
tutorial.