ITIL NOTES:
Resources are assets which an organization owns. The three main types are tangible, intangible and human.
Capabilities are complex patterns of skill in utilizing resources to achieve a desired end result. Capabilities are learned over time, and are a skill or competence as opposed to a simple tangible resource. Capabilities cannot be immediately acquired, but are developed and honed via experiences and development of skills. A resource can become a capability if it is used for business development
What's a resource vs. a capability?
http://www.heitmanagement.com/blog/2013/04/whats-a-resource-vs-a-capability/
Blog: Resources vs capabilities
http://featherlight.net/laymans-terms/resources-vs-capabilities