"... Inertia resists acceleration, but acceleration relative to what? Within the frame of classical mechanics the only answer is: Inertia resists acceleration relative to space. This is a physical property of space—space acts on objects, but objects do not act on space. Such is probably the deeper meaning of Newton's assertion spatium est absolutum (space is absolute). But the idea disturbed some, in particular Leibnitz, who did not ascribe an independent existence to space but considered it merely a property of "things" (contiguity of physical objects)."
January 1, 1970
https://en.wikiquote.org/wiki/Classical_mechanics