The Gauss' theorem for gravitational field may be written as
∮→g.→dS = mG
-∮→g.→ds = 4πGm
∮→g.→ds = m4πG
-∮→g.→ds = mG
In electrostatics, ∮→E.→ds = qϵo
Gravitation, - ∮→g.→ds = 4πGm
As q=m and 14πϵo=G