Sometimes Westernized recipes for Indian food will use yellow split peas as a substitute for mung dal (split skinless mung beans) or chana dal (from chickpeas). Canadian soups with yellow splits are traditional there.
They're not the same -- they are two different types of seed. They cook in a similar amount of time, and you may be able to substitute one for the other in various soup recipes, but the end result will taste different.
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