The document discusses Galilean transformations, which relate the coordinates of a particle between two inertial frames moving at constant velocity. It explains the types of reference frames (inertial and non-inertial), the equations for Galilean transformations, their applications in planetary motion, moons, satellites, and vehicles, and highlights the limitations, such as failure to account for the speed of light, time dilation, and length contraction. The theory emphasizes that while classical mechanics allows for the transformation of observations, it fails to recognize the relative nature of time and space as established by the theory of relativity.