I will address some considerations to the OP original request, because I’ve the sensation that no one has ever clarified him that Mathematics is NOT Physics. Math is only an instrument , a way to put physical ideas and experimental findings in formulae, in order to give us the faculty to manage them, do calculations and obtain results, that then are to be compared with the experimental results.
The second law of Newtonian dynamics : F=kma ( where k is a constant, that can be assumed equal to 1 by convention, with an opportune choice of units of measure: see later) is nothing else that the way to put mathematically the following experimental findings :
1) I suppose the OP knows the first law of Mechanics : a body (imagine a small rigid body, don’t want to be extremely detailed here...) remains "at rest” or in rectilinear uniform motion, if is not acted upon by any external action that changes this state ( a lot of contours should be better précised here, but I’ll leave them).
2) Let me also suppose that the OP knows what the acceleration is : change of speed with time. But to define it quantitatively I need a unit of measure; I decide that meters and seconds are good for measuring space and time, and assume that speed is measured in m/s : every quantity in physics has a physical significance only when measured , with conventional units. If you don’t measure, no one will appreciate you. Any physical quantity is made of a number and a unit of measure , the number alone doesn’t mean anything.
Therefore, acceleration being defined as the change of speed wrt time , I’ll find that, for dimensional reasons of coherence, the unit of measure of acceleration must be : m/s2.
2) So far so good. Now take a ball , kick it. Repeat this several times, with different “intensity” of the kick. You will notice that, the greater the intensity, the greater the acceleration taken by the ball. Suppose to repeat this very many times, and to also have invented a system for determining with precision the “intensity” of you kick: the experimental result is that , when you double the intensity, the acceleration doubles...and so on. There is a direct proportionality between the intensity of the kick and the acceleration assumed by the ball.
Now , it’s a matter of definitions and conventions.
The previous ideas suggest that there is, for the body ( better: material point; for systems, a lot of more precise concepts should be given) , a defined quantity, given by the intensity of the kick and the acceleration taken by the body. This quantity is called “inertial mass” of the body; the intensity of your kick is called “force” . So, To express the proportionality between force and acceleration, found experimentally, we simply write :
$$F = ma$$
mass “m” is given a proper unit, for example “kg” . Therefore “ma” is expressed in kg*m/s2. The LHS is given the name of force, and the unit takes the name of Newton N.
That is, it is needed the force of a N to give the mass of 1 kg the acceleration of 1 m/s2 .
This is the end of story , and the beginning of mechanics. As you can see, all quantities have units, conventionally chosen of course. All quantities can be someway measured, all observers must agree on the results.
I Hope I have been able to give you at least an idea on how things work, when speaking of physical relations. F=ma doesn’t mean that you take m factors equal to a ! . They are not simple numbers, are physical entities.