Resource Database is a read-only database that contains all the system objects that are included with SQL Server. It does not contain any user data or user metadata.
There has been little confusion about the location of the physical files of the database as it is different in different versions of SQL Server.
SQL Server 2012:
The physical file names of the Resource database are mssqlsystemresource.mdf and mssqlsystemresource.ldf.
These files are located in <drive>:\Program Files\Microsoft SQL Server\MSSQL11.<instance_name>\MSSQL\Binn\.
Each instance of SQL Server has one and only one associated mssqlsystemresource.mdf file, and instances do not share this file.
In SQL Server 2008:
<drive>:\Program Files\Microsoft SQL Server\MSSQL10.<instance_name>\Binn\.
The Resource database cannot be moved.
In SQL Server 2005:
Same place where master database is located.
The Resource database have to move with master database.