what mac[] and ipaddress refer to in arduino?

byte mac[] = { 0xDE, 0xAD, 0xBE, 0xEF, 0xFE, 0xED };

IPAddress ip(192, 168, 1, 177);

what are those refere to
are they refer to arduino hardware details ?

or refer to my pc?

and If I used simulator for arduino what shall I wrote in them?

thanks in advance

The MAC (Media Access Control) Address is the Ethernet address of your device. It should be globally unique and assigned by the maker of the Ethernet interface. It MUST be unique on your Ethernet network. If you have more than one Arduino on your network they can't both use { 0xDE, 0xAD, 0xBE, 0xEF, 0xFE, 0xED }.

The IP address will be the IP address of your Arduino. It must be within the address range of your LAN and must be unique within your LAN. You can leave out the IP address and let the local DHCP server assign an address. IF YOU SPECIFY AN IP ADDRESS (aa.bb.cc.dd) and don't specify both the DNS Server Address and Gateway Addresses they will both be assumed to be aa.bb.cc.01. If that is not the correct address for your DNS Server and Gateway Router you will have no access to the Internet.

Greensprings:
i think you can make up your arduino mac address

You can, as long as it is different from every other MAC address on your LAN.