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

I’m not very good in Photoshop tools, can someone help me to understand;

Is changing of width and height of smart object image by using free transform, OR resizing the image, the same thing?

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 resize the image with the resize image function in Photoshop?