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Frame of reference is one of the important topics of relativity. We know that special relativity deals with inertial observers or inertial reference frames. Inertial reference frame is such a frame where the frame has either 0 velocity or some non-zero velocity with 0 acceleration.
We can also define the inertial reference frame from a view point which is different from what I have mentioned above. Newton's first law is only valid from some certain reference frames and they are nothing but the inertial reference frames.