The document discusses why tides occur on both sides of the Earth, not just the side facing the Moon. During a new moon, the combined gravitational pull of the Moon and Sun causes the Earth to be slightly "squashed" with a bulge facing each celestial body. The far side of the Earth experiences less gravitational pull from the Moon compared to the close side, allowing a bulge to form there as well. The gravity also pulls the Earth and Moon closer together, shifting the center of rotation towards the Sun during a new moon.