Inertial reference frame.
Equilibrium.
Momentum form.
$$ \mathbf{F}_{12} = \frac{Gm_1m_2}{r^2} \hat{r}_{12} $$
$$ \mathbf{g} = \frac{GM}{r^2} \hat{r} $$
Einstein
Inertial mass
$$ m_i = \frac{F}{a}. $$
Gravitational mass
$$ m_g = \frac{F_g}{g}. $$
Using free-body diagrams without friction.