if a directory contain 2 files:
$ ls
makefile
example.txt
and makefile contain the following text
%.gz: %
gzip $<
then you can obtain example.txt.gz by typing in the shell
$ make -f makefile example.txt.gz
the makefile consist of only one rule that instruct make how to create a file whose name end with .gz if there is a file with the same name but the .gz suffix.