Every image opened in GIMP 2.8 displays a ruler around it for at-a-glance measurements during image composition. While usually the default setting of pixels works fine, in some cases using a different unit of measure is preferable – like using inches while designing a standard 3.5-by-5-inch postcard. The ruler tool, located at the bottom of the current image, is the only means to swap the units displayed on the ruler.

How to Change Ruler Units in GIMP  4 Steps  - 14