context: Newton's Second Law asserts the direct proportionality of acceleration to force and the inverse proportionality of acceleration to mass. Accelerations can be defined through kinematic measurements. However, while kinematics are well-described through reference frame analysis in advanced physics, there are still deep questions that remain as to what is the proper definition of mass. General relativity offers an equivalence between space-time and mass, but lacking a coherent theory of quantum gravity, it is unclear as to how or whether this connection is relevant on microscales. With some justification, Newton's second law can be taken as a quantitative definition of mass by writing the law as an equality; the relative units of force and mass then are fixed.
question: Specific relativity offers an equivalence between what?