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Gauss's law describes the relationship between a static electric field and the electric charges that cause it: The static electric field points away from positive charges and towards negative charges. In the field line description, electric field lines begin only at positive electric charges and end only at negative electric charges. 'Counting' the number of field lines passing though a closed surface, therefore, yields the total charge (including bound charge due to polarization of material) enclosed by that surface divided by dielectricity of free space (the vacuum permittivity). More technically, it relates the electric flux through any hypothetical closed "Gaussian surface" to the enclosed electric charge.
Gauss's law for magnetism: magnetic field lines never begin nor end but form loops or extend to infinity as shown here with the magnetic field due to a ring of current.