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In this video tutorial, Matthew guides viewers through the process of creating a gathering contract. He directs them to access legal templates via a link provided in the video description. Once there, he navigates to business forms and searches for a catering contract. Viewers are given the option to preview the PDF or create the document directly. Matthew begins the contract creation by specifying the transaction type as the sales of goods. He fills in seller details, including the seller's address and additional sellers, before moving on to the buyer information. The tutorial emphasizes a detailed walkthrough to ensure clarity in contract creation.