In the present work we propose a generalization of Newton’s gravitational theory from the original works of Heaviside and Sciama, that takes into account both approaches, and accomplishes the same result in a simpler way than the standard cosmological approach. The established formulation describes the local gravitational field related to the observables and effectively implements the Mach’s principle in a quantitative form that retakes Dirac’s large number hypothesis. As a consequence of the equivalence principle and the application of this formulation to the observable universe, we obtain, as an immediate result, a value of Ω = 2. We construct a dynamic model for a galaxy without dark matter, which fits well with recent observational data, in terms of a variable effective inertial mass that reflects the present dynamic state of the universe and that replicates from first principles, the phenomenology proposed in MOND. The remarkable aspect of these results is the connection of the effect dubbed dark matter with the dark energy field, which makes it possible for us to interpret it as longitudinal gravitational waves.