Luma mattes reveal content based on brightness values — light areas show more, dark areas show less. It creates smooth, natural-looking reveals.
Steps
Select the layer you want to reveal (like a video or image).

In the Timeline, go to the Track Matte column where the matte assignment buttons are. Next to your video layer, choose your matte source layer — something like a gradient or grayscale solid works great.

Choose Luma (based on brightness) to make bright areas reveal the video.

Choose Invert with the nearby button to flip the effect so dark areas reveal instead of light areas.

One more thing
Luma mattes work great with gradients for smooth transitions. Try applying a Gradient Ramp effect on your matte layer, then animate it to create a soft reveal over time.
Related how-tos
How to use alpha mattes in After Effects
How to track matte in After Effects
How to use mask expansion in After Effects
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