photoshop – Is changing of width and height of smart object image by using free transform and resizing of the image is the same things?

I’m not very good in Photoshop tools, so can someone help me to find out, is changing of width and height of smart object image, by using free transform, and resizing of the image is the same things?
So, if I change the width and height of smart object image with free transform in Photoshop, will it automatically rebuild the image, with a new number of pixels, just like if I will resize this image with resize image function in Photoshop?