photo editing – Is changing the width and height of smart object image using free transform in Photoshop and resizing of the image is the same?

I’m not very good in Photoshop tools, so can someone help me to find out, is the changing of width and height of smart object image with free transform and resizing of the image in is the same?
So, if I changing the width and height of Smart Object image with free transform in Photoshop, will it automatically rebuild the image with new number of pixels, just like if I will resizing it with resize image functions in Photoshop?