IP address
An Internet Protocol address (IP address) is a numerical label assigned to each device connected to a computer network that uses the Internet Protocol for communication.
An IP address serves two principal functions: host or network interface identification and location addressing.
MAC address
In IP networks, the MAC address of an interface can be queried given the IP address using the Address Resolution Protocol (ARP) for Internet Protocol Version 4 (IPv4) or the Neighbor Discovery Protocol (NDP) for IPv6. In this way, ARP or NDP is used to relate IP addresses (OSI layer 3) to Ethernet MAC addresses (OSI layer 2).