Oxidising number is the number of electrons gained or lost by an element or compound. For example - oxidation number of oxygen is -2 it means it can gain two electrons to complete its octate to get stability. or Number of electrons required by an element to complete its octate.
Example - In H2SO4 we have to find oxidising number of sulphur.
Let us suppose it is 'x' then (+1*2) + (x) + (4* -2)= 0
[where 4 and 2 are the number of atoms, while +1 and -2 are oxidation numbers of hydrogen and oxygen]
By solving it, we get x = +6
This is oxidation number of sulphur.