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In this tutorial, Matthew explains how to create a business purchase agreement using legal templates. He guides viewers to click on a provided link to access various business forms. After selecting "view all business forms," he directs them to choose "business purchase agreement" under business operations. Viewers can either preview the document as a PDF or create it directly. The tutorial uses Texas as the example state and prompts users for information, including the seller's and buyer's names, and the name of the business being sold. Matthew emphasizes the straightforwardness of the process.