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They are almost the same the difference is the channel. When you purchase a new Bag as example,
If you do it from PC on a web site, this is eCommerce. And when you do it using mobile device application (App, USSD, STK or SMS) this is mCommerce.
When you pay using VISA or Bank account this is eCommerce. And when you pay using a mobile wallet this is mCommerce.
This is the high level difference.