See the following section of portal.properties:
portal.properties:
#
# Set the maximum file size and valid file extensions for documents. A value
# of 0 for the maximum file size can be used to indicate unlimited file
# size. However, the maximum file size allowed by the system is set in
# property "com.liferay.util.servlet.UploadServletRequest.max.size" found in
# system.properties. A file extension of * will permit all file extensions.
#
# You can map a GIF for the extension by adding the image to the theme's
# image display and document library folder. The wildcard extension of *
# will be ignored. For example, the default image for the DOC extension
# would be found in: /html/themes/classic/images/document_library/doc.gif.
#
#dl.file.max.size=307200
#dl.file.max.size=1024000
dl.file.max.size=3072000
dl.file.extensions=.bmp,.css,.doc,.dot,.gif,.gz,.htm,.html,.jpg,.js,.odb,.odf,.odg,.odp,.ods,.odt,.pdf,.png,.ppt,.rtf,.swf,.sxc,.sxi,.sxw,.tar,.tiff,.tgz,.txt,.vsd,.xls,.xml,.zip
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