Rubies are one of the two raw materials used in making aerogel as well as other items.
Where to Find Rubies
One of my favorite locations to find rubies is at the lifepod 19 location, which is approximately 1,235m SW from the starting lifepod. Expect to dive up to 300m deep so if your Seamoth cannot go that far, you will need to park it in a safe area and swim down. It’s a relatively safe area and the rubies are pretty easy to see as they glow on the walls leading into the sinkhole where pod 19 is located.
This location is the second shown in the video below (starting about 3:10 into the video):
Other Resources:
Bartlesby Tina's World 
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