Active vs. passive killing

What is the difference   The Smith and Jones example James Rachels 1975 p493 runs as follows Smith and Jones would be in line to get an inheritance if their 6 year old cousin wasnt around The pair separately decide to try and kill the young man thereby clearing the way for them to receive the inheritance In one scenario and outcome Smith waits for the cousin to have a bath and then sneaks in and drowns him making the death look accidental In the other scenario and outcome Jones waits for the cousin to have a bath but as he walks into the bathroom to drown him finds the cousin has slipped over knocking himself unconscious and lying face down in the bath already in the process of drowning Instead of helping him or assisting with the drowning process already occurring Jones merely lets the cousin drown accidentally thereby accomplishing the deed without action

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