devising vs making

devising and making both are nouns.

Word	Noun	Adjective	Verb	Adverb
devising	Yes	No	No	No
making	Yes	No	No	No

As nouns, devising and making are synonyms defined as:

Other synonyms of devising include fashioning.

devising (noun)	making (noun)
the act that results in something coming to be	the act that results in something coming to be
	(usually plural) the components needed for making or doing something
	an attribute that must be met or complied with and that fits a person for something