Baking soda and baking powder both create carbon dioxide bubbles, but they do not bring the same chemistry to a recipe. The difference is whether the acid needed for that reaction is already in the ingredient.
Baking soda needs an acid
Baking soda is sodium bicarbonate. Moisture plus an acidic ingredient — such as cultured buttermilk, yoghurt, molasses, natural cocoa or lemon juice — starts releasing gas. Too little acid can leave an alkaline, soapy taste and encourage excessive browning; too much unused acid can leave the bake sharp and structurally weak.
Baking powder carries its own acid
Baking powder combines bicarbonate with one or more dry acids and starch to keep the mixture stable. Most supermarket powder is double acting: some gas appears when it is moistened and more appears as it heats. “Double acting” describes the reaction schedule, not double strength.
Why substitution is not one-for-one
Replacing powder with soda changes both the amount of leavening and the acid balance. Replacing soda with powder may add enough extra ingredients to affect flavour and texture. Use the leavener written in the tested recipe unless you are also recalculating its acids.
What age changes
Both ingredients lose reliability after long or damp storage. A failed rise does not always mean the recipe needs more: old powder, batter left standing, an inaccurate oven or overmixed structure can produce the same result.