The kernel is the bit of software that talks to the hardware. Then everything else talks to the kernel.
“Linux” is technically a kernel, and a “linux distribution” is Linux plus enough stuff to make a usable OS. Most distributions are based around the “GNU” project, which stands for “GNU’s Not Unix”. It’s a project to recreate the function and style of unix, but as it’s own thing.
“UNIX” is a family of operating systems that all (I think) originate from the same codebase, and also are certified to call themselves “Unix”. Linux and GNU neither have the same original code, nor has anyone (afaik) attempted Unix certification (if it’s even possible on such a separate code base)
Fun fact: macos is a certified Unix.
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