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In this video tutorial, Matthew explains how to create a gathering contract. He guides viewers to access legal templates by clicking a link provided in the video description. Once in the legal templates section, he navigates to the business forms and searches for "catering contract." Viewers can either preview the document or start creating it immediately. Matthew outlines the process, starting with defining the transaction as the sale of goods. He proceeds to input the seller's information, including address, and asks viewers to provide details about additional sellers and the buyer's information. The tutorial emphasizes an easy walkthrough for generating the contract.