Question

what is the concept of inertial mass ?

Answer 1

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mass is the measure of inertia of the body in linear motion. such a mass which accounts for linear inertia of the body is called inertial mass of the body.

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Answer 2

The mass of the object we use as a parameter while calculations is the inertial mass.
For inertia of rest, we measure that what should be the mass of the object so that it withstand the force with some magnitude.
For inertia of motion, we measure that what should be the mass of object so that it go alongwith the force with some magnitude.