`pkgs.nix-gitignore` exports a number of functions, but you'll most likely need either `gitignoreSource` or `gitignoreSourcePure`. 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 `builtins.filterSource` function would pass to its filters, thus `fn: gitignoreFilterSourcePure fn ""` should be extensionally equivalent to `filterSource`. The file is blacklisted if it's blacklisted by either your filter or the gitignoreFilter.