How do I implement Resource Gathering from Trees and Rocks

You need an inventory or backpack.

The legendary Tom Looman has a great post about this!

There’s a C++ version and a Blueprints version.

For implementing resource gathering, the simplest approach will be to have a distance check and a raytrace to check if the player has “hit” a resource structure.
If they hit a resource structure, then add a number of resources to their inventory as guided by Looman’s tutorial.