Abstract. Starting with a field theoretic approach in Minkowski space, the gravitational energy momentum tensor is derived from the Einstein equations in a straightforward manner. This allows to present them as acceleration tensor = const. × total energy momentum tensor. For flat space cosmology the gravitational energy cancels the material energy. In the relativistic theory of gravitation a bimetric coupling between the Riemann and Minkowski metrics breaks general coordinate invariance. The case of a positive cosmological constant is considered.