If you want something like LINQ, you can check out alternative Ruby ORMs like DataMapper or Sequel that provide more sophisticated filtering capabilities.
For example, in Sequel 2 you can write:
items.filter((:cost > 100) & (:is_visible = 1))
You can also use the bitwise "|" operator to get the OR condition.
In DataMapper, it will look like this:
Model.all(:cost.gt => 100, :is_visible.eq => 1)
, Symbol.