Here's a quick and dirty guide:
ABC = Match a string that starts with ABC.
In your first example, you were trying to match the string 'dls.php' so that it could be rewritten as 'dis.php'.
This is why simply putting dls.php works.
However, / is a delimiter, meaning that regex expects there to be a pair - and acts on whatever is between them; so, /dls.php will not work because as far as regex is concerned, its missing the second / to close the pair.
You don't need to use it for this particular regex for two reasons:
You are only matching one file (dls.php)
You have no directory requirement (/something/)
In the second example however, where we are dealing with rewritten urls, you'll notice we're using the / delimiter - because thats the expected format.
Regards,
Brit.