An inertial frame of reference is defined as a coordinate system where free particles move along geodesics without external forces acting on them. In Newtonian mechanics, this means that Newton's first law holds, while in general relativity, local inertial frames can be established even in curved spacetime, provided the frame is small enough to ignore curvature effects. The discussion emphasizes that defining an inertial frame is complex, as it intertwines with the concepts of forces and motion, making it challenging to establish a precise definition. It is noted that no true global inertial frame exists in the presence of gravity, but local inertial frames can be approximated. Ultimately, the understanding of inertial frames has evolved, especially with the introduction of general relativity, which complicates the traditional Newtonian view.