What's the difference between the Oracle SYS and SYSTEM accounts?

SYS
When you create an Oracle Database, the user SYS is automatically created and
granted the DBA role.
All of the base tables and views for the database data dictionary are stored in the
schema SYS. These base tables and views are critical for the operation of Oracle
Database. To maintain the integrity of the data dictionary, tables in the SYS schema are
manipulated only by the database. They should never be modified by any user or
database administrator, and no one should create any tables in the schema of user SYS.
(However, you can change the storage parameters of the data dictionary settings if
necessary.)

Ensure that most database users are never able to connect to Oracle Database using the
SYS account.

SYSTEM

When you create an Oracle Database, the user SYSTEM is also automatically created
and granted the DBA role.

The SYSTEM username is used to create additional tables and views that display
administrative information, and internal tables and views used by various Oracle
Database options and tools. Never use the SYSTEM schema to store tables of interest to
non-administrative users.

Courtesy: https://community.oracle.com/thread/905053

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