Sony A7S has a 12.0MP Full frame (35.8 x 23.9 mm ) sized CMOS sensor and features Bionz X processor. On the other hand, Panasonic GH5S has a 10.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features Venus Engine 10 processor.
Another difference between these two cameras is that Panasonic GH5S's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the A7S and GH5S sensor size comparison.
As seen above, Sony A7S has a 3.8x Larger sensor area than Panasonic GH5S. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.