This is an expanded version of the previous comment.
In Section 3 (The Stone–Čech compactification of the natural numbers) of the following link (Wikipedia) you can find that $\beta\mathbb{N}$, the Stone–Čech compactification of $\mathbb{N}$, can be seen as the set of all ultrafilters on $\mathbb{N}$, that $\mathbb{N}$ is a dense subset of $\beta\mathbb{N}$ (the trivial ultrafilters), and that $\ell_\infty(\mathbb{N})$ can be identified in a natural way with $C(\beta\mathbb{N})$.
Therefore, by the Riesz representation theorem for $C(K)$ spaces (also called the Riesz–Markov–Kakutani representation theorem), the dual space of $\ell_\infty(\mathbb{N})$ can be identified with $M(\beta\mathbb{N})$, the space of finite Borel measures on $\beta\mathbb{N}$.
Now, for every $F\in \ell_\infty(\mathbb{N})^*$ there exists a measure $\mu_F\in M(\beta\mathbb{N})$ so that, given $x=(x_n)\in \ell_\infty(\mathbb{N})$, we have $F(x)=\int_{\beta\mathbb{N}} f(t) d\mu_F(t)$, where $f\in (\beta\mathbb{N})$ is determined by $f(n)=x_n$ ($n\in\mathbb{N}$).
The functionals $F\in \ell_\infty(\mathbb{N})^*$ which are zero on the subspace $c_0$ ($F\in X$) can be identified with the measures with support contained in $\mathbb{N}^*=\beta\mathbb{N}\setminus\mathbb{N}$, the non-trivial ultrafilters.