Official reference
Accept ICMP redirect messages. accept_redirects for the interface will be enabled if:
- both conf/{all,interface}/accept_redirects are TRUE in the case forwarding for the interface is enabled or
- at least one of conf/{all,interface}/accept_redirects is TRUE in the case forwarding for the interface is disabled accept_redirects for the interface will be disabled otherwise default TRUE (host) FALSE (router)
Nb: per interface setting (where “interface” is the name of your network interface); “all” is a special interface: changes the settings for all interfaces.
source