Abstract: A new explanation of the nature of gravity is presented in this article. It interprets gravity as a property of mass to deform and absorb space cells around it, creating space flows towards any massive body. The notion of space flows can change perception not only of gravity but also of the many other phenomena of physics such as repulsion of particles or movement of peripheral parts of galaxies, strong or weak forcers, and so on. In the first part of this paper, proposed model of gravity is confirmed by a derivation of inverse square Newton’s law for gravitational force using the basic principles of this theory. In the second part, this model of gravitation is developed further and complemented with the main equation of space cells movement, which links a speed of space cells with their linear size.