Step 1: Concept
Gauss Divergence Theorem is a fundamental theorem in vector calculus relating the flux through a surface to the divergence within the volume.
Step 2: Meaning
It is mathematically expressed as $\iint_{S} F \cdot dS = \iiint_{V} (\nabla \cdot F) dV$.
Step 3: Analysis
The left side of the equation is a surface integral over a closed surface $S$, and the right side is a volume integral over the region $V$ enclosed by $S$.
Step 4: Conclusion
Therefore, the theorem specifically links surface integrals and volume integrals.
Final Answer: (A)