Step 1: Understand how GIS organises data.
A GIS keeps geographic information in separate thematic sheets, each holding one kind of feature for the same area.
Step 2: Picture an example.
One sheet may hold roads, another rivers, another land use, all covering the same region so they can be stacked together.
Step 3: Rule out the hardware option.
A layer in GIS is not a physical layer of material in hardware, so that choice is wrong.
Step 4: Rule out interface and filter options.
It is also not a user interface component, nor just a filter for visualising data.
Step 5: Match the correct meaning.
A layer is a collection of related data or information over a particular area, which lets layers be overlaid and studied together.
Step 6: State the answer.
A layer is a collection of related data over a particular area.
\[ \boxed{\text{A collection of related data over a particular area}} \]