Gauss Theorem: Gauss theorem states that "The total number of lines of magnetic induction emanating from a pole to any imaginary closed surface is equal to its pole strength."
Let there be a point pole of strength m webers placed inside a closed surface.
By definition, if B be the flux density over the small elementary area dA sq meters, at a distance r meters, from, the point pole then the flux over the elementary area dA is
If 𝜃 is the angle between the normal to the elementary area dA and the direction of flux, then the flux normal to this elementary area dA is given by
The total flux over the enclosed area is
The factor 
is the small solid angle dw subtended by the area dA at the pole.
is the small solid angle dw subtended by the area dA at the pole.
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