I tend to agree with nikie that you should be working from a book if you are at this basic level, but here is an answer anyway.
I = imread('your_image');
# convert I to grayscale double as appropriate using rgb2gray(), double(), etc.
# calculate the gradients and the formula you provided
[dIx, dIy] = gradient(I);
B = abs(dIx) - abs(dIy);
# do your low-pass filtering
H = fspecial('gaussian', 20, 10);
C = imfilter(B, H);
imagesc(C); colorbar;
Good luck! Make sure you understand this code before making copypasta.
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solved Applying the formula to determine the barcode – Matlab