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In this tutorial, Matthew explains how to create a gathering contract. He guides viewers to access legal templates by clicking a link in the video description. Once on the site, he instructs to navigate to "business forms" and use the search function to find the catering contract. Matthew outlines the initial steps for creating the document by selecting "sales of goods" as the transaction type. He prompts users to input their information, including seller details and buyer addresses, to proceed with the contract creation. The video offers a walkthrough to ensure viewers understand the process.