This plugin is for users who are don't know how to configure php and suffering from the error that says:

Fatal error: Allowed memory size of [number] bytes exhausted (tried to allocate [number] bytes) in [filename]

This error is usually fixed by changing the memory_limit parameter in php.ini or in .htaccess file, but some hosting companies do not allow you to modify php.ini, or you can't use .htaccess, or you don't know how to use them to fix this error, so you can use this parameter easily.

This plugin has only one parameter, it is named 'Maximum Memory Size', by entering an integer number , say x,  in this parameter, the plugin sets the memory limit to x MB for the whole joomla website.

The default value for this parameter if not set is 32.