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On the nature of dark energy and dark matter.pdf Apart from discussing the ideas in the paper, if anybody is interested in exploring the mathematization of the propositions please feel free to communicate. Abstract: The Mach's principle seeks to harmonize the description of the inertial mass of objects with that of the equivalent gravitational mass of objects, by arguing that since any accelerating gravitational mass is describable by referencing it to all the masses in the universe, any accelerated inertial mass arisen object should also be describable by referencing it to all the masses in the universe. However, while acceleration of gravitational masses occurs due to the interacting universal gravitational force, the acceleration of inertial mass arisen objects has to be induced by a local force. To overcome this remaining descriptive difference, a universal force that interacts between the inertial mass of all objects is here formulated. It emerges that this force needs to act antigravitationally to exist. It is proposed this antigravitational force, when cast as energy, is the dark energy in the universe. Since it is not intrinsically necessary for inertial mass to be universalized by the proposed universal antigravitational force for inertial mass to exist, however, there may also be objects which are not subject to the universal antigravitational force, i.e., objects whose inertial mass is localized, and are therefore not referencable universally. It is proposed such localized inertial mass objects are the dark matter in the universe.