The acceleration due to gravity is dependent on the gravitational force between the two bodies, which is given by Newton's Law of Universal Gravitation:
F = (G x m1 x m2) / r^2
where F is the gravitational force, G is the gravitational constant, m1 and m2 are the masses of the two bodies, and r is the distance between their centers of mass.
When an object is falling towards the Earth, the gravitational force acting on it is given by:
F = m x g
where m is the mass of the object and g is the acceleration due to gravity. The two equations can be equated to give:
m x g = (G x m x M) / r^2
where M is the mass of the Earth.
Rearranging the equation for g, we get:
g = (G x M) / r^2
This equation shows that the acceleration due to gravity is dependent only on the mass of the Earth and the distance between the center of the Earth and the falling object. It does not depend on the mass of the falling object. Therefore, the acceleration due to gravity is independent of the mass of the falling body.