Hello Antony,
if your scenario is :
intranet -- FW --- Internet Router -- Internet
then your internet router is connected to the external/outside/public interface of the firewall the only valid next-hop for a static route is the ip address of the outside interface.
You can use as next-hop an ip address that you reach directly in a connected subnet and for which you have an ARP entry.
This command is there to allow to reach the ACS server for AAA so that you can use your ACS account when accessing the internet router.
if the internet router and the firewall are interconnected in a different way (the firewall is the most external device) or the internet router does NAT for all the enterprise what you see can be old and/or wrong.
Hope to help
Giuseppe