Well, I started this inertia topic. This one is not clear even today. I am working on it as a research topic.
Galileo, Eotovos, Newton, Mach, Enistein, Dicke addressed it. Inertia is resistance to acceleration. Mach thought, but could not prove it, that inertia is due to the rest of the mass in the universe. Einstein's principle of equivalence: inertial mass and gravitational mass are the measures of the same quantity. General Relativity has not yet accommodated it.
Well, maybe some one can shed some light.