<function>pkgs.nix-gitignore</function> is a function that acts similarly to <literal>builtins.filterSource</literal> but also allows filtering with the help of the gitignore format.
<literal>pkgs.nix-gitignore</literal> exports a number of functions, but you'll most likely need either <literal>gitignoreSource</literal> or <literal>gitignoreSourcePure</literal>. As their first argument, they both accept either 1. a file with gitignore lines or 2. a string with gitignore lines, or 3. a list of either of the two. They will be concatenated into a single big string.
Those filter functions accept the same arguments the <literal>builtins.filterSource</literal> function would pass to its filters, thus <literal>fn: gitignoreFilterSourcePure fn ""</literal> should be extensionally equivalent to <literal>filterSource</literal>. The file is blacklisted iff it's blacklisted by either your filter or the gitignoreFilter.