making vs devising

making and devising both are nouns.

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

As nouns, making and devising are synonyms defined as:

Other synonyms of making include fashioning.

making (noun)	devising (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