The term 'mass' is an unknown concept. It is today used to describe the inertia of matter; i.e. its resistance to movement. This resistance is actually the reciprocity between a body's magnetic charge and the magnetic field in its universal environment.

I.e. mass (m) is magnetic charge (m), the magnitude of which is the non-polar equivalent of the elementary charge unit: m ≡ |e|

Therefore; the elementary charge unit (±e) should be referred to as the electrical charge unit (e), and mass should be referred to as the magnetic charge unit (m). The non-polar nature of the magnetic charge is what generates attraction between all particles.

Because the magnetic charge (m) in Quanta is constant, the magnetic fields they generate (μ) will also be constant; just as mass is constant.

We currently refer to the magnetic field generated by this magnetic charge as gravity, which is dependent upon the radial distance(s) between two (or more) bodies.

The electron always holds a constant magnetic charge of 'mₑ' and always a constant electrical charge '-e'.

The proton always holds a constant magnetic charge of '*ξₘ*.mₑ' ...

... and a constant electrical charge '+e' whilst it does not host an electron partner.

... and an electrical charge that varies between '+e' and '+e.*ξᵥ*' whilst it hosts an orbiting electron partner.

Example calculations using magnetic charge are provided below, in which the magnetic charge (m) of an electron is given the same numerical value as the elementary electrical charge unit; 'e' (Coulomb)

γ = e/mₑ = 1.75881869180545E+11 G/kg

Where: 'γ' is the factor used to numerically convert mass to the elementary magnetic charge (m).

I have chosen the unit-name 'Gilbert', with the symbol; 'G', in deference to William Gilbert:

I.e. mₑ = 1.60217648753E-19 G and 1kg = 1.75881869180545E+11 G

Isaac Newton's calculations were based upon mass, as was his gravitational constant:

G = aₒ.c²/mᵤ = 6.67359232004333E-11 m³/kg.s²

and his force formula:

F = G.m₁.m₂/R²

We can revise the above for magnetic charge thus:

M = aₒ.c² / mᵤ.γ² = 2.15733469430661E-33 m³/G.s²

Newton's (and Gilbert's) force formula still applies, but; m₁ & m₂ are now the magnetic charges of each body in Gilberts (mass multiplied by 'γ').

We currently calculate the Coupling Ratio (φ) using mass & 'G' as follows;

φ = G.mₑ.mₚ / k.e² = 4.40742111792334E-40

But it could be calculated using magnetic charge & 'M';

mₑ = 1.60217648753E-19 G

mₚ = *ξₘ* x 1.60217648753E-19 G

φ = M.mₑ.*ξₘ*.mₑ / k.e² = M.mₑ².*ξₘ* / k.e²

because mₑ & e have the same numerical values (1.60217648753E-19)

φ = *ξₘ*.M/k = 4.40742111792334E-40

We currently calculate the potential energy in the earth at its orbital perigee thus:

PE = G.m₁.m₂/R = -5.38099811251204E+33 J

Alternatively, we could calculate the potential energy in the earth at its orbital perigee using magnetic charge & 'M' as follows:

Magnetic charge in our sun:

m₁ = 1.9885E+30 x 1.75881869180545E+11

= 3.4974109686551E+41 G

Magnetic charge in the earth:

m₂ = 5.96451976771313E+24 x 1.75881869180545E+11

= 1.0490508855097E+36 G

R = 147095000000 m

PE = -M.m₁.m₂ / R = -5.38099811251204E+33 J

If we let 1 Gil = 1E+09 Gilberts, then;

1g = 175.881869180545 Gil

1kg = 0.175881869180545 Gil

You will find further reading on this subject in reference publications^{(70 & 73)}