Related mental ray shader: misss_lambert_gamma
This is a Softimage spdl-based version of the mental ray subsurface scattering component shader used in the SSS shader compounds.
The lm_sample_shader acts as the lightmap sampling shader used when creating fast subsurface scattering effects from "scratch". Any illumination shader can be used instead, but this one is specifically tuned for the job and has options for lightmap gamma, normal flipping and indirect light inclusion.
This shader is usually connected to the diffuse_illum input port of the mtlsh_shader. It may also be feeding the input port of the Sub-Surface Lightmap Write shader.