What is the simplest statement of Newton second law of motion

In simple words,

Newton's second law states that acceleration of a particle is dependent on the forces acting upon the particle and the particle's mass. For a given particle, if the net force is increased, the acceleration is increased. For a given net force, the more mass a particle has, the less acceleration it has.

Mathematical expression:

Force, F=m×a
where m is the mass
and a is the acceleration.