https://warframe.fandom.com/wiki/Shield#Shield_Gating

When shields are depleted to 0, any leftover damage inflicted onto shields is nullified, and gains a small period of invulnerability. For example, dealing 1000 damage to a target with 100 shields, the remaining 900 damage won't carry to health and is cancelled. It prevents getting one-shotted, and is especially noticeable in Warframes with low effective health points.

In Warframes, the invulnerability period lasts 1.3 seconds. If shields are currently recharging, the invulnerability is instead 0.33 seconds. In Hildryn, Hildryn's 3, Protea's 1, and Railjacks, the invulnerability is 3 seconds.

In enemies, only 5% of the damage leaks directly into health, unless targeting specific weakpoints like heads in which all damage is transferred.

Toxin Damage still ignores shields and directly deals damage to health.

It means you can't have your shield broken and your health damaged by the same hit. It prevents you from being one-shot killed. It's a relatively new addition to the game.

Basically, when shield runs out, you get a short invulnerability. Helps not get one-shot.

https://warframe.fandom.com/wiki/Shield

Shield Gating

Shield Gating is an effect that occurs when shields are fully depleted, which prevents any excess damage leaking into the health pool. Warframes and Companions gain 1.3 seconds of invulnerability upon hitting the shield gate, only resetting when shields are allowed to fully replenish. If the shield is still in the process of recharging after the gate has activated, the shield gate will only last for 0.33 seconds. The shield gates of Hildryn, allies affected by Hildryn's Haven, allies affected by Protea's Grenade Fan, and Railjacks instead last for 3 seconds.

Enemies have a shield gate that lasts 0.1 seconds[3], during which only 5% of the damage dealt will damage their health. However, targeting weakspots will completely bypass their shield gate.

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When your shield breaks you get about one second of immunity, unless it's toxin damage

Say you have 300 Shields and 300 Health, and an enemy deals 600 damage with a single shot.

Without Shield Gating, that shot will kill you. It deals enough damage to remove both your Shields and Health.

With Shield Gating, it will only remove your Shields. Any damage it would have dealt to your Health is removed because of Shield Gating.

Shield Gating is basically a 'no thank you' card against getting one-shot. It makes sure a single damage instance can't deal more damage than the amount of Shields you have, and it gives you like half a second of invincibility afterwards so you can react to what's going on. You need to fully recharge your Shields to trigger it again, though.

It's basically a passive survivability tool that helps squishy frames survive longer.