Fundamentally it has to do with the relationship to each other.
epics have stories and/or tasks as children
stories and tasks can have sub-tasks
epics often span multiple sprints and or releases of software. Whereas stories and tasks should always be done within a given sprint. Sub-tasks or simply a way of breaking a story or task into small little bits of work. Still regardless of the number of subtasks the entire story should be done within a given sprint.
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