To investigate the origin and nature of inertia, we introduce a new concept of hypothetical 2D, so-called, master-space (MS), subject to certain rules. The MS, embedded in the background 4D-spacetime, is an indispensable individual companion to the particle of interest, without relation to every other particle. We argue that a deformation/(distortion of local internal properties) of MS is the origin of inertia. With this perspective in sight, we construct the alternative relativistic theory of inertia (RTI), which allows to compute the relativistic inertial force acting on an arbitrary point-like observer due to its absolute acceleration. We go beyond the hypothesis of locality with an emphasis on distortion of MS, which allows to improve essentially the standard metric and other relevant geometrical structures related to the noninertial reference frame of an arbitrary accelerated observer. We compute the inertial force exerted on the photon in a gravitating system in the semi-Riemann space. Despite the totally different and independent physical sources of gravitation and inertia, this approach furnishes justification for the introduction of the principle of equivalence. Consequently, we relate the inertia effects to the more general post-Riemannian geometry. We derive a general expression of the relativistic inertial force exerted on the extended spinning body moving in the Rieman-Cartan space.
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