The file is created using the File::System::Object, $tsize is from the File::System::Object get_property('size') and $size is a scalar number.
$l and $v are File::System::Objects, in this case $l is a lookup and $v is hash value that stored the lookup object.
my $size = 1000;
my $tsize = $v->get_property('size');
my $f = $l->create("$file",'f');
If that helps clear up anything