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Newton's Second Law of Motion states that the force acting on an object is directly proportional to its mass and acceleration. Mathematically, it’s expressed as  F=ma, where  F is the force,  m is the mass, and  a is the acceleration. This law explains how the velocity of an object changes when a force is applied. The greater the mass of the object, the more force is needed to accelerate it at the same rate. It helps us understand the relationship between motion, force, and mass in various physical scenarios.