A reference for the listed kernel.* and vm.* sysctl tunables. For each: meaning, values, default, what it affects, implications, when used, intent, and how to observe its effect. Sources are linked inline and consolidated at the end.
All parameters are exposed both via the sysctl command (e.g. sysctl -w kernel.panic=10) and as files under /proc/sys/ (e.g. echo 10 > /proc/sys/kernel/panic). To make them survive reboot they belong in /etc/sysctl.conf or a drop-in under /etc/sysctl.d/*.conf.
The two authoritative sources are the kernel tree's admin-guide docs: