If two things are the same thing under one concept, and yet two distinct things

If two things are the same thing under one concept, and yet two distinct things

If two things are the same thing under one concept, and yet two distinct things under another concept, is it logically possible that things of the second concept are things of the first concept? For example if two people have the same belief, but one has knowledge and the other doesn't, is it logically possible that knowledge is belief?

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