What is gravitational potential energy without acceleration ?

EXPLANATION

Firstly we need to understand what is gravitational potential energy .

It is defined as the amount of work done in bringing a body from infinity to a point of gravitational region /space is called as gravitational potential energy.

that is given by :

U = -G Mm/r

G = Universal gravitational constant

M = mass of the earth

m = mass of an object , r is distance between object and earth.

Work is done without acceleration because if the mass is accelerates , work gives the both kinetic energy and gravitational potential  energy, not just U.

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