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In this tutorial, Matthew explains how to create a gathering contract. He starts by directing viewers to access legal templates through a link provided in the video description. Once on the website, he navigates to the business forms section and searches for a catering contract. Matthew describes the process of either previewing the contract as a PDF or creating the document directly. He outlines the steps involved, starting with defining the type of transaction, which he chooses as "sales of goods." He proceeds to input the seller's information, including address details, and prompts viewers to provide information about additional sellers and the buyer's details as well.