Entitlements are used to grant specific privileges to a program. For example, an entitlement is required to be able to use some of CoreTelephony.framework's calling APIs.
How to dump from binaries
Using ldid you can extract a property list containing the entitlements of a binary. To do so, you can do:
ldid -e binary
For example, to dump SpringBoard's entitlements you would do:
ldid -e /System/Library/CoreServices/SpringBoard.app/SpringBoard
This section could contain a table of binaries with their respective entitlements, their types (boolean or array), iOS versions where they exist, "Used by" and "Checked by".