Problem-Contemporary physics offers no underlying reason for the equivalence of inertial and gravitational mass. Approach-The equivalence is examined from the new physics provided by the cordus theory, being a non-local hidden-variable (NLHV) theory. Mathematical formalisms are derived for masses and observers in different fabric densities. Findings-A disjointed equivalence is predicted, whereby inertial and gravitational masses are equivalent in any one situation, but a different equivalence holds when the fabric densities change. Consequently this theory predicts that the gravitational constant G varies with fabric density, and hence would be different