How is asking for help with bluetooth tethering fraud? It's implemented into the device and advertised as usable. The fact that you're posting on Android Forums probably suggests that you have a rooted device, did you know this is considered fraud as it voids warranty and contractual agreement with your carrier?
In response to the question. Install the PDANET app on your galaxy gear via sideload. (Check XDA and Google for more info on this). Install foxfi on your device (Pay for the full version, it's well worth their efforts). Pair the 2 via FoxFi. Simple as that!