The discussion focuses on the equation for gravitational acceleration diminishing with distance from a mass, specifically g = GM/(R + h)^2, where G is the gravitational constant, M is the mass of the object, R is its radius, and h is the height above the surface. The gravitational force is inversely proportional to the square of the distance between two objects, following the 1/r^2 relationship. This means that doubling the distance reduces the gravitational force by a factor of four. To relate gravitational force to acceleration, Newton's second law (F=ma) is applied, leading to a similar reduction in acceleration with increased distance. The conversation also touches on the conditions under which these equations are valid, emphasizing the need for spherical symmetry or a significant size disparity between the objects involved.