Imagine a large office building where many people work. Each person has their own office room with a door that requires a key to enter. This key is unique to them and represents their user account. The building manager decides which rooms each person can enter and what they can do inside--like whether they can use the printer, access the meeting rooms, or enter the storage closet. These rules are the permissions.
Just like in a computer system, user accounts identify who you are, and permissions control what you can do. If you don't have the right key or permission, you can't enter certain rooms or use certain resources.