The entry "100000 records" in the Features Availability & Limits chart means that you can add a total of 100000 records across all modules in Zoho CRM.
In Zoho CRM, every row or entry you make is called a record. For example, when you add a lead called "Jasmine Frank" under the Leads module, this row is called a record. There are other modules such as Contacts, Accounts, Deals and more. The number of records that you can use depend on the edition you choose. The Standard edition of Zoho CRM lets you enter up to 100000 records across all modules, while the higher editions let you have unlimited records.
See also: Features Availability & Limits Chart