A non-relativistic theory of inertia based on Mach’s principle is presented as has been envisaged, but not achieved, by Ernst Mach in 1872. The central feature is a space-dependent, anisotropic, symmetric inert mass tensor. The contribution of a mass element
to the inertia of a particle
experiencing an acceleration from rest is proportional to
is the angle between the line connecting
and the direction of the acceleration. Apsidal precession for planets circling around a central star is not a consequence of this theory, thereby avoiding the prediction of an apsidal precession with the wrong sign as is done by Mach-like theories with isotropic inert mass.
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