I am currently studying Classical Mechanics, 5th edition, by Kibble and Berkshire. Chapter 1.3 The concepts of Mass and Force says the following:
Clearly, we can compare the inertial masses of two bodies by subjecting them to equal forces and comparing their accelerations, but this does not help unless we have some way of knowing that the forces are equal. However there is one case in which we do know this, because of Newton's third law. If we isolate the two bodies from all other matter, and compare their mutually induced accelerations, then according to (1.1) and (1.3),
$$m_1 \mathbf{a}_1 = -m_2 \mathbf{a}_2, \tag{1.7}$$
so that the accelerations are oppositely directed, and inversely proportional to the masses. If we allow two small bodies to collide, then during the collision the effects of more remote bodies are generally negligible in comparison with their effect on each other, and we may treat them approximately as an isolated system. (Such collisions will be discussed in detail in Chapters 2 and 7.) The mass ratio can then be determined from measurements of their velocities before and after the collision, by using (1.7) or its immediate consequence, the law of conservation of momentum,
$$m_1 \mathbf{v}_1 + m_2 \mathbf{v}_2 = \text{constant}. \tag{1.8}$$
If we wish to separate the definition of mass from the physical content of equation (1.7), we may adopt as a fundamental axiom the following:
In an isolated two-body system, the accelerations always satisfy the relation $\mathbf{a}_1 = -k_{21} \mathbf{a}_2$, where the scalar $k_{21}$ is, for two given bodies, a constant independent of their positions, velocities and internal states.
If we choose the first body to be a standard body, and conventionally assign it unit mass (say $m_1 = 1 \ \text{kg}$), then we may define the mass of the second to be $k_{21}$ in units of this standard mass (here $m_2 = k_{21} \ \text{kg}$).
Note that for consistency, we must have $k_{12} = 1/k_{21}$. We must also assume of course that if we compare the masses of three bodies in this way, we obtain consistent results:
For any three bodies, the constants $k_{ij}$ satisfy $k_{31} = k_{32} k_{21}.$
It then follows that for any two bodies, $k_{32}$ is the mass ratio: $k_{32} = m_3/m_2$.
I am having difficulty understand the following section:
Note that for consistency, we must have $k_{12} = 1/k_{21}$. We must also assume of course that if we compare the masses of three bodies in this way, we obtain consistent results:
For any three bodies, the constants $k_{ij}$ satisfy $k_{31} = k_{32} k_{21}.$
It then follows that for any two bodies, $k_{32}$ is the mass ratio: $k_{32} = m_3/m_2$.
Precisely what of the content that came before this implies that we should "note that for consistency, we must have $k_{12} = 1/k_{21}$"? Furthermore, exactly what is the justification for "for any three bodies, the constants $k_{ij}$ satisfy $k_{31} = k_{32} k_{21}$"? And how exactly does "it then follows that for any two bodies, $k_{32}$ is the mass ratio: $k_{32} = m_3/m_2$"?
I would greatly appreciate it if people would please take the time to clarify what the authors are trying to explain here.
Edit
I am disappointed with the quality of answers this question has received. Despite being a seemingly simple question on classical mechanics, there have been a number of incorrect answers, and all of the other answers to date have been unclear and/or lack explanation.
So far, the only thing that I have been able to understand for myself is $k_{12} = 1/k_{21}$:
We have adopted as axiom that
$$\mathbf{a}_1 = -k_{21} \mathbf{a}_2 \\ \Rightarrow \mathbf{a}_2 = - \dfrac{1}{k_{21}}\mathbf{a}_1$$
We have also defined that $m_1 = 1 \ \text{kg}$ and $m_2 = k_{21} \ \text{kg}$.
This means that we also have that
$$-k_{12} \mathbf{a}_1 = \mathbf{a}_2$$
by symmetry of the indices. Therefore, we have that
$$k_{12} = \dfrac{1}{k_{21}}$$