Newton–Cartan theory describes Newtonian mechanics geometrically using absolute time, a degenerate spatial inverse metric, and a compatible torsion-free affine connection. It is not a theory with a nondegenerate Lorentzian metric. Gravitationally accelerated particles are geodesics of that connection, whose curvature measures tidal gravity.
In Cartesian spatial coordinates and absolute time , the gravitational potential determines an affine connection by the displayed coefficients, all others zero. The geodesic equation with affine time is . It preserves and the spatial inverse metric , reproducing freely falling Newtonian mechanics in a curved spacetime connection.
Using , the Newton–Cartan gravitational connection has only the displayed Hessian components and their antisymmetric partners in the last two indices. The geodesic deviation equation gives relative acceleration . The Poisson equation for Newtonian gravity is therefore . A spatially uniform gravitational acceleration has zero tidal curvature even if the connection coefficients do not vanish in the original coordinates.

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