hmm. We all understand the meaning of both, but we also have to place it in the real life sense. If it is all about working hard, then the hard laborers who work all day should be earning the best. Now, working smart is in different categories, while some are smart enough to get themselves good skills to hit a good job that pays well than doing a hard labor, some will prepare that environment for themselves to make other smart ones to come build their dream, so in a way, we are all smart, but at the end some are just smarter.

Also, let us not over emphasize only on being smart alone, because opportunity, luck and hard work also have a part to play in your being smart. One thing I have come to understand in life is that we cannot all have equal opportunity which makes smart people sometimes to still end up being successful on different levels.