\[dS\]
onto the \[xy\]
plane is \[dxdy = | \mathbf{n} \cdot \mathbf{k}| dS\]
We can write this as
\[dS=\frac{dxdy}{| \mathbf{n} \cdot \mathbf{k}|}\]
Hence the flux out of the surface die to a vector field
\[\mathbf{F}\]
is\[\int_S \mathbf{F} \cdot \mathbf{n} dS = \int_{xy} \frac{\mathbf{F} \cdot \mathbf{n}}{| \mathbf{n} \cdot \mathbf{k}|} dxdy \]