This study aims to develop a new virtual reality (VR) teaching material by integrating object tracking technology with VR to promote experiential and intuitive understanding of physics concepts. Many topics in physics are abstract or counter-intuitive, making them difficult for learners to understand through conventional two-dimensional (2D) materials or lectures. To address this educational challenge, the proposed system combines immersive VR with the real-time reflection of physical object motion into the virtual space by using the Passthrough API of Meta Quest 3. The developed VR content presents a simulation in which a train moves with uniform linear motion, and learners interact with a virtual ball within the train. In addition to direct hand tracking, the movement of a real balloon is mapped onto the virtual ball through object tracking. This approach enables learners to experience the relationship between inertial motion and reference frames. To evaluate its educational effectiveness, a within-subjects experiment will be conducted with several dozen high school students. Participants will experience both a 2D digital material and the VR content. A questionnaire incorporating selected items from the Instructional Materials Motivation Survey will be used to measure and compare engagement, understanding, and immersion through Likert-scale and open-ended responses. This study aims to demonstrate that VR materials utilizing real-world object tracking can enhance learner motivation and conceptual understanding in physics, offering a new multi-sensory approach to science education.