The difference between the Gauss’s law of magnetism and that for
electrostatics is a reflection of the fact that isolated magnetic poles (also
called monopoles) are not known to exist There are no sources or sinks
of B; the simplest magnetic element is a dipole or a current loop All
magnetic phenomena can be explained in terms of an arrangement of
dipoles and/or current loops Thus, Gauss’s law for magnetism is:
The net magnetic flux through any closed surface is zero