What is the difference between a composition and a sound recording?

A composition is a musical work, with or without lyrics, that has been created by a songwriter/composer.

A sound recording, often also referred to as a ‘master’, is the recording of a performance of the underlying composition. This includes beats, percussion, bass, guitar, vocals, etc.

A single composition or musical work may have multiple recordings, e.g. remixes, radio edits, or other versions.