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In this video, Matthew explains how to create a business purchase agreement using legal templates provided in the description. He guides viewers to click the link and navigate to the business forms section, selecting "view all business forms." He then advises choosing the "business purchase agreement" under business operations. Matthew suggests using the search function if needed and demonstrates that users can preview the document or create it directly. The tutorial continues with a focus on filling out details, including the state (Texas), seller and buyer names, and the business name being sold, along with its type.