same vs equal

same is not a noun while equal is a noun.

Word	Noun	Adjective	Verb	Adverb
same	No	Yes	No	No
equal	Yes	Yes	Yes	No

same (noun)	equal (noun)
	a person who is of equal standing with another in a group

same (adjective)	equal (adjective)
closely similar or comparable in kind or quality or quantity or degree	having the same quantity, value, or measure as another
same in identity	having the requisite qualities or resources to meet a task
equal in amount or value
unchanged in character or nature

same (verb)	equal (verb)
	make equal, uniform, corresponding, or matching
	be identical or equivalent to
	be equal to in quality or ability