How and Why Inertial Mass and Gravitational Mass are Equal and Identical
  Present physics theory deems that the inertial mass characteristic of matter is the result of the interaction of that matter with a newly defined additional field called the Higgs Field after its principle researcher. Stated briefly, the Higgs field mechanism endows "gauge bosons" in a "gauge theory" with mass, through absorption of "Nambu-Goldstone bosons" arising in spontaneous "symmetry breaking".   Present physics theory deems that the gravitational mass characteristic of matter is the result of that matter "curving" or "warping" space and time according to the matter's presence through a mechanism not yet discovered nor defined.   Present physics recognizes that inertial mass and gravitational mass are equal as an empirical fact based on highly precise experiments. But, for example, the Earth in its orbit around the Sun experiences attraction toward the Sun involving its gravitational mass, mg, and simultaneously experiences that attraction balanced by Earth's orbital centripetal force involving its inertial mass, mi.   G M mg / r^2 = mi v^2 / r   That the matter of planet Earth is being endowed "gauge theory bosons with mass through absorption of Nambu-Goldstone bosons symmetry breaking in a Higgs Field" while simultaneously "warping or curving its region of space" is beyond the unreasonable and is simply inconceivable.   The resolution of this issue and phenomenon is presented in the following. 
Roger Ellman (The-Origin Foundation, Inc)