Ethernet is a way to make a small network. IP is a way to put small networks together to make a big network.
Because there are two kinds of networks happening at the same time, each one has its own rules, like its own type of address. IP addresses are for IP networks (like the Internet) and MAC addresses are for Ethernet networks.
Why does it work this way? History mostly, but it is convenient for things like IPv6. Your Ethernet network can be part of the IP network, and also part of the IPv6 network, at the same time.
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