Answer:
Gills and lungs differentiate in many ways most certainly when it comes to breathing. Gills are used by aquatic animals such as; sharks, fish and octopi. Lungs on the other hand are mainly used by mammals such as; humans, dogs and hamsters.
Lungs help breathe in air for oxygen and gills help breath in the oxygen contained in the water.
There's many advantages you could have with breathing through gills and lungs, you could swim under water for much longer periods of time and you could obviously walk on land and easily breath the air.
Sorry this took so long to write, I do hope this helped!
Good luck!