ITIL classifies Resources as: Financial Capital, Infrastructure, Applications, Information and People while it classifies Capabilities as: Management, Organisation, Process, Knowledge and People. If you’ve noticed, People have been tagged twice, once in Resources and once Capabilities. The headcount of the people working in the organisation is tagged within resources while the combination of the skill sets and the capabilities of the headcount are tagged in capabilities.
https://eqsystems.co.in/resources-and-capabilities-of-itil/
https://itilblues.wordpress.com/2007/11/20/itil-v3-the-use-of-resources-and-capabilities/
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