Are they the same matter? Simply put, no. Remember that nerves are present in the PNS, and therefore are made up of bundles of nerve fibers (axons). The neurons Then again are just the cells with the nervous process. Some nerve fibers (axons) and so are enveloped in myelin sheath, https://www.theorthopaedicandpainpractice.com/understanding-burning-pain-in-the-upper-right-arm-causes-symptoms-and-treatment-options/