Gmail won't accept these types of files even if they are sent in a zipped (.zip, .tar, .tgz, .taz, .z, .gz) format. If this type of message is sent to your Gmail address, it is bounced back to the sender automatically.
You can send and receive messages up to 25 megabytes (MB) total (including attachments). Any message that exceeds this limit will not be delivered to your inbox and will be returned to the sender.