Gravitational mass determines the force of attraction between massive objects, while inertial mass is related to an object's resistance to acceleration when a force is applied, as described by F=ma. The equality of gravitational and inertial mass is not inherently necessary, but experimental evidence suggests they are equal since all objects accelerate at the same rate under gravity, regardless of mass. This observation implies that if they were not equal, heavier objects would fall differently than lighter ones, contradicting experimental findings. The discussion highlights the significance of this equality in understanding fundamental physics. Overall, the relationship between inertial and gravitational mass is a crucial aspect of gravitational theory.