This study examines the Gertsenshtein effect, which theorizes the conversion of electromagnetic waves into gravitational waves in the presence of a strong magnetic field. First proposed by Mark Gertsenshtein in 1962 and grounded in general relativity, this effect forms a bridge between electromagnetism and gravity, providing insights into the fundamental interactions within spacetime. Through the use of Maxwell's and Einstein's equations, we analyze the conditions necessary for this conversion and discuss its theoretical significance as well as the challenges in observation. Given the inherently weak nature of gravitational waves, their detection proves difficult; however, the Gertsenshtein effect holds the potential to shed light on cosmic events and the structure of the universe. This paper elucidates the physics of the effect, its astrophysical and cosmological implications, and the pathway toward experimental verification. It concludes that, in the context of the Gertsenshtein effect, gravity and light—similar to mass and energy in the special theory of relativity—are different manifestations of the same fundamental essence of the universe.