What is the difference between Manas and Budhi?

The intellect [buddhi ] and the mind [manas ] are not physical organs. The mind [‘manas’] is nothing but a collection of thoughts. Thoughts owing to imagination and impressions of observed objects constitute the mind. Emotions like fear, anger, lust, etc. are dimensions of the mind. The intellect [‘buddhi’] is that sheath which is responsible for analysis and rational discrimination based on previously known facts.