What is the difference between benefits received principle and the ability to pay principle?

The benefits received principle suggests that individuals should pay taxes based on the benefits they receive from government services, implying a direct correlation between tax contributions and public services used. In contrast, the ability to pay principle asserts that taxes should be levied according to an individual's financial capacity, regardless of the benefits received, aiming for a more equitable distribution of tax burdens based on income levels. Essentially, the former focuses on usage and benefits, while the latter emphasizes fairness and economic capability.