From the French, gumbo has its roots in bouillabaisse, a traditional French fish stew cooked in a base of garlic, onions, tomatoes, saffron, thyme, and olive oil.
Once in Louisiana, the base became roux, derived from celery, onions, and bell peppers (the trinity) and flour browned in oil. Today, gumbo is often made with only roux as the base, though okra and filé is still frequently added, the latter not being added until just before serving.
Once you have the roux, you can add whatever meat you prefer. Usually you will find chicken and andouille sausage, rabbit, or various seafoods, most often shrimp or crawfish. Often, the seafood gumbos will have a little tomato sauce added to lighten the flavor so it doesn’t overpower the seafood.