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1) It takes place in living cells only.
2) It is carried out with the help of  various enzymes.
3) The oxidation of food and the liberation of energy occur in a step wise manner.
4) It occurs at the body temperature of the organism.
5) 60 percent of energy escapes as body heat and 40 percent  of energy is packaged directly into new chemical energy (ATP).

1) It does not take place in a living cell.
2) Enzymes are not involved in this process.
3) The substances  are oxidized  spontaneously with sudden release of energy.
4) Sudden release of energy generates high temperature  of a fire.
5) Energy released in combustion is dissipated as heat and to some extent as light. 
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