Definition and statement
📐 Geometric Interpretation
Relates the outward flux of a continuously differentiable vector field $\mathbf{F}$ across a closed, oriented surface $S$ to the total accumulation of sources and sinks (divergence) distributed throughout the enclosed volume $V$.
⚙️ Algebraic & Structural Meaning
Converts a computationally intensive 2D surface integral into a much simpler 3D volume integral (or vice versa), reducing the order of differentiation and simplifying coordinate evaluations.