Baking Soda is a single substance. It is also known as Sodium Bicarbonate, which is a basic substance (not basic as in plain, but basic as in the opposite of acidic). When other ingredients are naturally acidic, like lemon juice or buttermilk, baking soda is used to balance the acidity, creating gas bubbles in its reaction.
Baking Powder is a mix of Baking Soda and Cream of Tartar (or sometimes other similar chemical). Cream of Tartar is an acidic chemical, which allows the baking soda in the powder to react and create those air bubbles. Importantly though, because both Baking Soda and Cream of Tartar are dry ingredients, they do not react until they get wet, so you can keep them in the same container until it’s time to mix it up.
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