Gasket kits supply the seals and O-rings that go with a filter change or a housing rebuild. They exist because reusing a compressed, hardened seal is one of the more common ways a correctly specified filter still ends up leaking or passing unfiltered fluid around the element.
Kits are matched to a specific housing or assembly. Search by Donaldson part number, or give us the number on the housing or filter head the seals are for.