The ‘dilemma of Newton’ now solved:

The problem why the gravitational and inertial masses are equal was a dilemma for Newton. The problem can be solved on the basis of the finiteness theory. The theory views that gravity is created due to motion, and the force thus created is equivalent to the kinetic energy. Thus both gravity and kinetic energy depend on the same physical entity called mass and hence gravitational and inertial masses are equal.