At the simplest level, compost is wetted organic matter known as green waste (leaves, food waste) that has broken down into break down into humus after a period of weeks or months.
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Alec Richardson
Topsoil is the upper, outermost layer of soil, usually the top 2 inches to 8 inches. It has the highest concentration of organic matter and microorganisms and is where most of the Earth's biological soil activity occurs.