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It's a scam. They use the SMS as bait to get you to turn over your personal details and big money over to them before they pay you anything. They also use your details to steal your identity. When they get what they want from you they disappear and you never hear from them again.
The person who mentioned them using international numbers that charge premium rates was correct., but there is another concern-the SMS is linked to a URL that installs malware on your phone to steal your details and keep the SMS coming. If the victim tries to delete the text by replying to it, it is activated. Instead, they should write down the name, email address, number etc. of the person they got it from, then they need to call their service provider from another phone to find out how to delete it safely, check their bill for fraudulent charges and have them reversed, then go to their bank etc. to make sure their details weren't stolen.
Next, they need to report them to the authorities in their country in charge of prosecuting international crime.