No, they are not the same. BHIM(Bharat Interface for Money) is a mobile wallet app that helps drive payments online. This app is similar to Paytm, Freecharge, etc, but is the government version. It is a unified app based on UPI which can be synced to any of the UPI-enabled bank accounts. The Unified Payment Interface(UPI) is a payment model that allows you to use your mobiles to send or receive money. This acts as a platform, while BHIM is a separate mobile wallet app. 

Only one UPI enabled account can be added to BHIM and not multiple. There is an option to change accounts. It’s easy and convenient to transfer cash through platforms like these. UPI payments through the BHIM app will come in handy when you are facing a situation of making online transactions only. Making online payments safely through UPI transactions has made payments become easier during the coronavirus outbreak. You can make direct payments to your vendors using UPI rather than paying in cash or going to the ATM to withdraw money.