In Google Sheets, the `SUMIFS` function allows you to sum values based on multiple criteria. It has the following syntax:

`=SUMIFS(sum_range, criteria_range1, criteria1, [criteria_range2, criteria2], ...)`

The `sum_range` argument is the range of cells that you want to sum. The `criteria_range1` and `criteria1` arguments specify the first criterion that the cells in `criteria_range1` must meet to be included in the sum. Additional criteria can be added using the `criteria_range2`, `criteria2`, etc. arguments.

For example, to sum all values in the range A1:A10 where the values in column B are “apple” and the values in column C are greater than 5, you could use the following formula:

`=SUMIFS(A1:A10, B1:B10, "apple", C1:C10, ">5")`

Note that the criteria are case-sensitive, so “apple” and “Apple” would be treated as different values.

You can also use logical operators like `>`, `<`, `>=`, `<=`, and `<>` in the criteria to specify more complex conditions. For example, to sum all values in the range A1:A10 where the values in column B are “apple” and the values in column C are greater than or equal to 5, you could use the following formula:

`=SUMIFS(A1:A10, B1:B10, "apple", C1:C10, ">=5")`