Fujifilm GFX 50R has a
51.0MP Medium format (44 x 33 mm ) sized CMOS sensor and features X Processor Pro 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.
Fujifilm GFX 50R's sensor provides 41MP more than Panasonic GH5S's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
One other difference between these two cameras that is worth mentioning is that Panasonic GH5S's sensor doesn't have an 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 moiré occurring in certain scenes.
Below you can see the GFX 50R and GH5S sensor size comparison.
As seen above, Fujifilm GFX 50R has a 6.5x 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.