A closed physical space, in conjunction with scalar versus pseudo scalar distinctions, and an accordingly adapted Gauss theorem, reveal unexpected perspectives on Mach's principle, the mass-energy theorem, and a bonus insight into the nature of the solutions of the Einstein field equations of gravity.
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Post, Evert Jan and Michael Berg. “Mach’s Principle in a Mixed Newton-Einstein Context,” joint with E. J. Post, Galilean Electrodynamics, 10(2), Fall 1999, 36-40.