The influence of possible magnetic inertia effects has recently drawn attention in ultrafast magnetization dynamics and switching. Here we derive rigorously a description of inertia in the Landau-Lifshitz-Gilbert equation on the basis of the Dirac-Kohn-Sham framework. Using the Foldy-Wouthuysen transformation up to the order of gives the intrinsic inertia of a pure system through the 2 order time-derivative of magnetization in the dynamical equation of motion. Thus, the inertial damping is a higher order spin-orbit coupling effect, , as compared to the Gilbert damping that is of order . Inertia is therefore expected to play a role only on ultrashort timescales (sub-picoseconds). We also show that the Gilbert damping and inertial damping are related to one another through the imaginary and real parts of the magnetic susceptibility tensor respectively.

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