In simple harmonic motion (SHM), as a mass approaches the equilibrium point, its velocity increases while its acceleration decreases due to the restoring force becoming zero at equilibrium. The relationship between velocity and acceleration is defined by derivatives, where positive acceleration increases velocity and negative acceleration decreases it. The discussion highlights confusion around the equations governing SHM, particularly x=asin(wt), and the behavior of sinusoidal graphs. Understanding these concepts is crucial for grasping why acceleration decreases as velocity increases during motion towards equilibrium. The dynamics of SHM illustrate fundamental principles of motion and force.