Partner and shareholder
Simply put
Their rights are similar in essence: a portion of distributed profits, attending meetings and voting, access to the financial statements, and a portion of net assets on liquidation.
They differ in liability: a general partner is liable with all their assets, while a partner in a limited liability company and a shareholder have limited liability. In the books, the partner's current account records amounts between the company and the partner other than capital.
Example
A partner in a limited liability company lent the company 50,000 SAR to pay a month's salaries. The accountant records it in the partner's current account as a liability of the company, not as an increase in capital, because capital changes only by a partners' resolution and an amendment to the company's contract.