The correct statement about the development of Newton's theory of universal gravitation is:
Isaac Newton described the existence of gravitational force mathematically, but he built upon the ideas of other scientists before him.
This statement accurately reflects that Newton's work was influenced by the contributions of earlier scientists, such as Kepler's laws of planetary motion and Galileo's work on motion. Newton formulated the law of universal gravitation mathematically, integrating and expanding upon the ideas of those who preceded him.