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SQL Server row wrapping occurs after each 64 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 384 Single line of text columns per SharePoint list (6 * 64 = 384). However, because the limit per SharePoint list item is 8,000 bytes, of which 256 bytes are reserved for built-in SharePoint columns, the actual limit is 276 Single line of text columns.

How it will stored in DB

I'm new to SQL/SP Asmin.Really I'm not getting this statement, Can you Please can any one elaborate this.

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1 Answers

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From this article:

SharePoint Server 2013 data is stored in SQL Server tables. 
To allow for the maximum number of possible columns in a SharePoint list, 
SharePoint Server 2013 will create several rows in the database 
when data will not fit on a single row. This is called row wrapping.

Basically for each logical SP List item you will get several database table rows. If you look at sharepoint content db's AllUserData table (where all list items are stored) you will find tp_RowOrdinal column which is responsible for row wrapping.

If, for example, your list item has two database rows then when querying this table by item id (of course with correct filtering by list, version, etc) you will get two rows which differ only by tp_RowOrdinal column - one row will have 0 in it and second 1. This two rows represent your list item.