  A new approach in the Newtonian space and time, based upon the assumption
that inertial mass is the quantitative measure of the matter. It has been shown
that in case of a special physical system, a supposed matter transfer may
reproduce the relativistic mass increase of an accelerated particle. As a
consequence, the relativistic time dilation in the accelerated system can be
explained. It is shown that subsequent accelerations produce systems, whose
equivalent masses and the rate of the equivalent clocks do not depend on their
relative velocity in a way predicted by the theory of special relativity. It is
also shown that adding a small velocity dependent component to the static
gravitational force, the measured peri-helium shift and the light deflection
can be reproduced. Some explanations of the experienced behaviour of the
photons, based on their changing mass, are offered.
