We can’t find a body whose acceleration is zero with respect to all other bodies in the universe because every body in the universe is moving with respect to other bodies.As we live on earth which itself is accelerates due to its revolution around the sun and spinning about its own axis, so whatever observations and measurements, we make, are w.r.t to earth which itself is not an inertial frame. Similarly, all other planets are also in motion around the sun so ideally, no inertial frame is possible.
