i want to allow outgoing connection, mine is destination port or source port? who is destination here, my computer or the server/website im trying to connect & who is source.

eg :
iptables -A OUTPUT -o eth0 -p tcp --dport 443 -m state --state NEW,ESTABLISHED -j ACCEPT
iptables -A INPUT -i eth0 -p tcp --sport 443 -m state --state ESTABLISHED -j ACCEPT

here dport 443 (is my port or the port of the computer im trying to connect)

inshort, INCOMING/INBOUND MEANS { FROM/SOURCE PORT /OTHERS PC - TO/DESTINATION PORT /MY PC }

OUTBOUND /OUTGOING MEANS ?
PLS REFER TO THE ABOVE EXAMPLE AND EXPLAIN