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Electric flux measures how much electric field crosses a chosen oriented surface, with a sign distinguishing the two crossing directions. A strong electric field running along a surface contributes nothing to its electric flux: only the normal component counts. This lets Gauss's law turn a potentially complicated electric field into one number recording the net enclosed electric charge.

For a surface $S$ with chosen unit normal $\mathbf{n}$, the electric flux is the surface integralHere $dA$ is positive surface area, while $d\mathbf{S}$ is the vector area element. The dot product makes electric flux a signed scalar, rather than a vector like the electric field. Its SI unit is $\mathrm{N}{\mathrm{m}}^2/C$: electric field measured using the newton per coulomb, multiplied by surface area in square metres. Reversing the orientation of a surface replaces $\mathbf{n}$ by $-\mathbf{n}$ and reverses the electric flux. Calling it electric flux does not imply that electric charge is moving through the surface. ^[ref].

For an open patch in a plane, with surface area $A$ and a constant electric field, the unit normal is constant and the surface integral simplifies toThe angle $\theta$ is between the electric field and the chosen unit normal, not between the electric field and the plane. The cosine describes the signed projected surface area seen by the electric field. Thus electric flux is positive for $0\le \theta <90^{\circ }$, zero at $90^{\circ }$, and negative for $90^{\circ }<\theta \le 180^{\circ }$. ^[ref].

For example, take $E=100N/C$ and $A=0.02{\mathrm{m}}^2$, so $EA=2\mathrm{N}{\mathrm{m}}^2/C$. Three choices of angle giveKeeping the $60^{\circ }$ patch fixed and reversing its unit normal gives $120^{\circ }$ and changes $+1$ to $-1\mathrm{N}{\mathrm{m}}^2/C$. The electric field and physical patch have not changed. If the electric field is instead tangent to the patch, its dot product with the unit normal vanishes: electric flux is zero even though $E=100N/C$.

For a closed surface enclosing a volume $V$, choose the outward unit normal. Gauss's law givesHere ${\epsilon }_0$ is the vacuum permittivity, and $Q_{\mathrm{enclosed}}$ is the signed total electric charge inside. The electric field in the surface integral includes all sources, including external electric charges. Assume no ideal point charge lies on the integration surface. Zero enclosed electric charge implies zero total electric flux; it does not imply zero electric field everywhere on the closed surface or inside it. Positive and negative contributions to the surface integral can cancel. ^[ref].

To see the cancellation with sources inside, place point charges $+q$ at $(-a,0,0)$ and $-q$ at $(a,0,0)$, where $q>0$, $a=0.30\mathrm{m}$, and both lie inside the sphere of radius $R=1\mathrm{m}$ centered at the origin. This separated pair has the electric dipole geometry. Its enclosed electric charge is $q-q=0$, so its total outward electric flux is zero. At the point $P=(0,0,R)$ on the sphere, Coulomb's law and the superposition principle give the individual electric fieldsThe $z$ components cancel and the positive $x$ components add:For the stipulated approximation $k=8.99\times 10^9\mathrm{N}{\mathrm{m}}^2/{\mathrm{C}}^2$ and $q=1\mathrm{nC}$, this is about $4.740N/C$ along positive $x$. At $P$, the outward unit normal is $\hat{\mathbf{z}}$, so this nonzero electric field is tangent to the sphere. At other points of the sphere, its normal component can be positive or negative. The source-field formula applies away from the two point charges, where the electric field has zero divergence; it is singular at the sources. ^[ref].

The diagram shows streamlines of the three-dimensional electric field in the section $y=0$. The circle is a cross-section of the sphere, not the integration surface: Gauss's law uses the entire three-dimensional surface integral. A two-dimensional line integral of outward field around that circle would be a different quantity, with units $\mathrm{N}m/C$ rather than the electric flux units $\mathrm{N}{\mathrm{m}}^2/C$.

Stipulate a fixed source point mass $M=10^{12}\mathrm{kg}$, two equal test particles of mass $m=1\mathrm{kg}$, and $G=6.67430\times 10^{-11}{\mathrm{m}}^3\mathrm{k}{\mathrm{g}}^{-1}{\mathrm{s}}^{-2}$. This is a chosen model, not a measurement of a particular object. Place the test particles on the outward radial axis at $R-L/2$ and $R+L/2$, with midpoint distance $R=100\mathrm{m}$ and separation $L=2\mathrm{m}$. Neglect their mutual attraction, other sources and all supporting forces.

Each signed radial gravitational acceleration is inward:Their separation has outward relative accelerationThe exact value is $2.6702540\times 10^{-4}\mathrm{m}{\mathrm{s}}^{-2}$. The midpoint tidal tensor predicts $2\mu L/R^3=2.6697200\times 10^{-4}\mathrm{m}{\mathrm{s}}^{-2}$, an underestimate of $0.019999\%$ relative to the exact value. For these equal $1\mathrm{kg}$ masses, the difference of external forces has the same numerical value in the SI unit of force, the newton. It is not an additional mutual force between the test particles.

The exact formula requires $L<2R$ and describes the instantaneous relative acceleration. Because the two sample positions are symmetric about the midpoint, the Taylor expansion error relative to the linear result starts at order $(L/R{)}^2$; a one-sided comparison with a reference point generally has relative error of order $L/R$. If either test particle enters an extended source, use that source's interior Newtonian gravitational field instead of extrapolating the singular point mass model.

The joule is the SI unit of energy, work, and heat. One newton of force acting along one metre of displacement does one joule of work. The relation $1\mathrm{J}=1\mathrm{N}\mathrm{m}$ makes mechanical and electrical transfers comparable in the same energy unit. ^[ref]

The newton is the SI unit of force:This combines the units of mass and acceleration in Newton's second law. ^[ref].