I have been taught that we can use either of "to INF" or "Verb-ing" at the beginning of the sentence as a subject, which leads me to a point of confusion.
Here is my confusion:
A: To smoke is not good for all.
B: Smoking is not good for all.
These two sentences both mean the same thing to me.
Could you guys explain the difference and then can we use that explanation to demonstrate other such sentences with?