The Linux kernel is the core of a Linux operating system. It is the software at the heart of the system that handles all the basic functions such as memory management, process management, and device drivers. It is responsible for managing the resources of the computer, including the CPU, memory, and storage.
A Linux distribution, on the other hand, is a collection of software that is built on top of the Linux kernel. It includes the kernel, the GNU userland utilities, a graphical user interface, and other applications. Examples of Linux distributions include Ubuntu, Debian, Fedora, and Red Hat.