This document compares object-oriented programming concepts like encapsulation, inheritance, polymorphism, and variance in Scala and C#. Both languages support concepts like classes, interfaces, inheritance, and generics, but Scala allows traits like interfaces that can have concrete members, represents polymorphism through parametric, subtype, and ad-hoc polymorphism, and uses variance annotations to define relationships between type parameters. The document provides code examples to illustrate how these concepts are implemented in each language.