Higher-order functions are closely related to first-class functions in that higher-order functions and first-class functions both allow functions as arguments and results of other functions. The distinction between the two is subtle: "higher-order" describes a mathematical concept of functions that operate on other functions, while "first-class" is a computer science term for programming language entities that have no restriction on their use (thus first-class functions can appear anywhere in the program that other first-class entities like numbers can, including as arguments to other functions and as their return values).