As a friend of mine published a method to create an image with Embossed Transparent Text using Adobe Photoshop software, I decided to propose the method adapted to The Gimp. The final result would look like this :

Create a layer with your text

We need to select the frame of the text. We use a simple trick :

• Right-click on the Text layer in the layer pane and select "Add a mask"
• In the pop-up window, select "copy the layer in grey levels"

• Right-click on the text layer in the layers pane and select "Mask To Selection"
• Right-click on the text layer in the layers pane and select "Delete Layer Mask"

Now we have this :

Now use the Gradient Tool and perform a gradient on the text layer :

You now can disable the selection with Ctrl+A

Use the filter in Filters > Distort > Emboss and choose the parameters to get the best effect. I used these :

Here is the result :

Change the Mode of the text layer to "soft light" to get transparency. You're done !