PATTERN FORMAT

• A blank line matches no files, so it can serve as a separator for readability.

• A line starting with # serves as a comment.

• An optional prefix ! which negates the pattern; any matching file excluded by a previous pattern will become included again. If a negated pattern matches, this will override lower precedence patterns sources.

• If the pattern ends with a slash, it is removed for the purpose of the following description, but it would only find a match with a directory. In other words, foo/ will match a directory foo and paths underneath it, but will not match a regular file or a symbolic link foo (this is consistent with the way how pathspec works in general in git).

• If the pattern does not contain a slash /, git treats it as a shell glob pattern and checks for a match against the pathname relative to the location of the .gitignore file (relative to the toplevel of the work tree if not from a .gitignore file).

• Otherwise, git treats the pattern as a shell glob suitable for consumption by fnmatch(3) with the FNM_PATHNAME flag: wildcards in the pattern will not match a / in the pathname. For example, Documentation/*.html matches Documentation/git.html but not Documentation/ppc/ppc.html or tools/perf/Documentation/perf.html.

• A leading slash matches the beginning of the pathname. For example, /*.c matches cat-file.c but not mozilla-sha1/sha1.c.

You can find more here

git help gitignore
or
man gitignore