A little reflection will show that the law of the equality of the inertial and gravitational mass is equivalent to the assertion that the acceleration imparted to a body by a gravitational field is independent of the nature of the body. For Newton’s equation of motion in a gravitational field, written out in full, it is:
(Inertial mass) (Acceleration) = (Intensity of the gravitational field) (Gravitational mass).
[end quote]
The equivalence principle proper was introduced by Albert Einstein in 1907, when he observed that the acceleration of bodies towards the center of the Earth at a rate of 1g (g = 9.81 m/s2 being a standard reference of gravitational acceleration at the Earth’s surface) is equivalent to the acceleration of an inertially moving body that would be observed on a rocket in free space being accelerated at a rate of 1g. Einstein stated it thus:
“we […] assume the complete physical equivalence of a gravitational field and a corresponding acceleration of the reference system.” (Einstein 1907).
That is, being at rest on the surface of the Earth is equivalent to being inside a spaceship (far from any sources of gravity) that is being accelerated by its engines. From this principle, Einstein deduced that free-fall is actually inertial motion. By contrast, in Newtonian mechanics, gravity is assumed to be a force. This force draws objects having mass towards the center of any massive body. At the Earth’s surface, the force of gravity is counteracted by the mechanical (physical) resistance of the Earth’s surface. So in Newtonian physics, a person at rest on the surface of a (non-rotating) massive object is in an inertial frame of reference.
The original equivalence principle, as described by Einstein, concluded that free-fall and inertial motion were physically equivalent. This form of the equivalence principle can be stated as follows. An observer in a windowless room cannot distinguish between being on the surface of the Earth, and being in a spaceship in deep space accelerating at 1g.
Quoted from “Principles of Equivalence: Their Role in Gravitation Physics and Experiments that Test Them”:
The outcome of any local non-gravitational experiment in a freely falling laboratory is independent of the velocity of the laboratory and its location in spacetime.