In physics is a relation but it cannot relate, as is generally regarded, postulated effect (acceleration) with mass for 2 reasons.
1. Force is itself an effect but of a postulated cause i.e mystery of original of gravitational force as effect of this cause
2. Mass definition as that which occupies space is upmost unsatisfactory, "amount of matter" similarly not specifying any item or meaningful quantity which is a vehucle for anchoring relation