Debian
The Debian Project is an association of individuals who have made common cause to create a free operating system. This operating system is called Debian.
VS
MX Linux
MX Linux, a desktop-oriented Linux distribution based on Debian's "Stable" branch, is a cooperative venture between the antiX and former MEPIS Linux communities. Using Xfce as the default desktop (with separate KDE Plasma and Fluxbox editions also available), it is a mid-weight operating system designed to combine an elegant and efficient desktop with simple configuration, high stability, solid performance and medium-sized footprint.