SQL*PLUS is a command line tool where as SQL and PL/SQL language interface and reporting tool. It’s a command line tool that allows user to type SQL commands to be executed directly against an Oracle database. SQL is a language used to query the relational database (DML, DDL, DCL). SQL*PLUS commands are used to format query result, Set options, Edit SQL commands & PL/SQL.
And the difference between SQL and SQL*PLUS commands is SQL commands are stored in a buffer where as SQL*PLUS are not.