First thing you could do is go to youtube and try to look up some vids about GIMP layer masks.
I admit that I found the few I try to watch rather too confusing to learn the basics, but at least they will show you exactly what to do and where to click when you try to follow my incompetent explanation.
So, let's start...
Layer and mask are two different things.
A layer is just what it says: one layer in a stack of pictures, layered on top of each other, which can be combined in different ways.
A mask is an addition to a layer. It is a black&white image that controls the transparency of this layer. You add such a mask by right-clicking on the layer in the layer-tab, and choose "add layer mask". You get several options of how to initialize this mask - one of these options is "Channel" (more on that later. Just choose "white" to start with and for a little experimentation.)
You will see an additional little representation of this mask in your layer-tab, right behind the layer. Now everywhere this layer mask is white, the layer itself with be fully visible. Everywhere it is black, it will be completely transparent. In-between-grey means partial transparency.
You can see what the layer mask looks like by right-clicking on the layer in the layer-tab and choosing "show layer mask" from the options. You can choose whether to paint on the layer or the mask by left-clicking on the layer or the mask in the layer-tab. The active part will be highlighed by a little white border, just like an active layer.
A channel can be used as a storage space for selections, like in this tutorial.
The tutorial states: "On your “Map Outline” layer, grab the Select by Color tool (Threshold 0) and click on the land area." This adds a selection of all the areas you have painted in as "land".
Now you save this selection for later, in a channel. Go to the "select" menu and choose "save to channel". Now if you switch to the channels-tab, you will see it has added a new channel named "Selection Mask copy". You can change that name, in the same way as with layers.
I hope that helped.