C#: What is the difference between IEnumerable and IQueryable?

1// IEnumerable — in-memory
2IEnumerable<int> numbers = new List<int> {1, 2, 3, 4, 5};
3var result = numbers.Where(x => x > 2);
4// Executes in memory
5
6// IQueryable — database
7IQueryable<User> users = dbContext.Users;
8var result = users.Where(u => u.Age > 18);
9// Executes as SQL in database