UPnP stands for universal plug and play. If you have a network
(more than one computer in your home that are networked to share a
connection) and you want to share plug and play devices (like a
printer, perhaps) then this exception will keep your firewall from
blocking plug and play devices. If you do not want to share plug
and play devices, you should disable the exception. If you do have
a network, make sure it is secure.