It is True since mass m is an inertial mass.
Mass at rest. This is mostly explained by Newton's law, the all-too-famous formula F = ma, which asserts that an object will accelerate proportionately to the force F applied to it, with the mass of the object serving as the constant of proportion. In very simple terms, you may calculate the inertial mass by applying a force of F Newtons to an object, measuring the acceleration in m/s2, and then multiplying that value by the acceleration to get the inertial mass m in kilograms. It's also intriguing to note that there is no physical distinction between inertial mass and gravitational mass. The values have been verified by numerous trials, and the results have consistently agreed with the margin of error for the experiments
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