Both the beam and lintel are flexural as well as horizontal members and considered as the vital parts of the structural system. But these differ according to their structural behaviour and load carrying system.

Given the points of differentiation

BeamLintel
It usually transmits the load from slab to columns/walls.It provides support to the wall over the openings/door/window.
Its endpoint is rested on columnsIts endpoint is rested on walls
It does not contain door and windows under itIt contains door and windows under it
It belongs to a framing member as well as part of Structural Frame.It usually does not belong to a framing member and not a part of Structural Frame.
It delivers a load from slab/floor/roof.It delivers a load of the wall over the openings/door/window.
It may function as a fixed beam or simply supported beam.It usually performs as a simply supported beam.
It is a horizontal member that is arranged parallel to the slab.It is a horizontal member that is arranged across the opening.
Its width is identical or in excess of the size of the wall underneath.Its width is similar to the size of the wall underneath.
It is generally set at floor height.It is generally set over the openings.
It is also utilized as a decorative architectural element.It is primarily a structural member.

To gather more information, watch the following construction video tutorial.

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