can any one please let me know the memory limitation(MB) of google sitemap.xml file size.
The answer is clear on the official sitemaps.org:
You can provide multiple Sitemap files, but each Sitemap file that you provide must have no more than 50,000 URLs and must be no larger than 10MB (10,485,760 bytes). If you would like, you may compress your Sitemap files using gzip to reduce your bandwidth requirement; however the sitemap file once uncompressed must be no larger than 10MB. If you want to list more than 50,000 URLs, you must create multiple Sitemap files.
tl;dr sitemaps.xml must be < 10mb when uncompressed, regardless if you're gzipping it or not