The concept of matter accretion is meant to theoretically explore the nature of a massive body growing from an initial state to a larger entity through accumulating material. This follows the assumption that the body growing from the accreted material is spherical. To examine this body, derivations using classical physics are made to describe its potential behavior. This led to a differential equation that shows the proportionality relationship between mass and potential energy. To specify this equation, it shows the 2nd order time derivative of mass equaling to the negative Laplacian of the potential energy; this equation can be interpreted as a non-linear temporal growth of matter being equivalent to the opposite 2nd order spatial derivative of its potential energy for somatic construction. Basically, the accretion of matter is affected by the loss of potential energy in space. In addition, following the derivation of the gravitational binding energy and incorporating it with a substitution into this equation, it led to a 2nd order time dependent differential equation for the gravitational construction of matter. Having the derivation of this equation that describes accretion caused by gravity, it has a coefficient that matches with the Laplacian of the gravitational potential but by a factor of six. Following a hypothesis that this is a geometric factor instead of mere coincidence, this led to the derivation of a mathematic theorem to support its geometric property. Lastly, a query comes to mind if this concept of matter accretion could apply to quantum physics.