Here are the Similarities and Differences

Similarities

With and Apply both accept an object as a receiver in whatever manner they are passed.

Differences

With returns the last line in the lambda as the result of the expression.

Apply returns the object that was passed in as the receiver as the result of the lambda expression.

Examples

With

private val ORIENTATIONS = with(SparseIntArray()) {
    append(Surface.ROTATION_0, 90)
    append(Surface.ROTATION_90, 0)
    append(Surface.ROTATION_180, 270)
    append(Surface.ROTATION_270, 180)
}
ORIENTATIONS[0] // doesn't work 
// Here, using with prevents me from accessing the items in the SparseArray because, 
// the last line actually returns nothing

Apply

private val ORIENTATIONS = SparseIntArray().apply {
    append(Surface.ROTATION_0, 90)
    append(Surface.ROTATION_90, 0)
    append(Surface.ROTATION_180, 270)
    append(Surface.ROTATION_270, 180)
}
ORIENTATIONS[0] // Works
// Here, using apply, allows me to access the items in the SparseArray because, 
// the SparseArray is returned as the result of the expression

The apply function

//returns receiver T, T exposed as `this`
fun <T> T.apply(block: T.() -> Unit): T 

Description

The apply function is invoked on a receiver T, which will be exposed as this in the passed lambda expression. The receiver also becomes the result of apply automatically.

The with function

//return arbitrary value R, not an extension function, T exposed as `this` 
fun <T, R> with(receiver: T, block: T.() -> R): R 

Description

The with function, as opposed to all other scope functions (let, run, also, apply), is not defined as an extension function. Instead, the function is invoked with a receiver object as its first argument explicitly. Same as apply, the receiver is exposed as this in the passed lambda. The result of the lambda, i.e. it’s last statement, becomes the result (R) of with.

Basically "with" will require one object and that will return only last line. But "apply" do for you like in below example..

val myRectangle = Rectangle().apply {
length = 4
breadth = 5
color = 0xFAFAFA}

This is useful for configuring properties that aren't present in the object constructor.

val obj = with(Turtle()){
    penDown()
    penUp()
    "test"
}
println("test will print "+obj)

Differences

• Apply: Return the object that passes as an argument
• With: Return the object in the last line of code

@Test
fun `apply vs with`() {
    val list: MutableList<Int> = mutableListOf<Int>().apply {
        add(1)
        add(2)
        add(3)
    }
    assertEquals(3, list.size)

    val number: Int = with(mutableListOf<Int>()) {
        add(1)
        add(2)
        get(0)
    }
    assertEquals(1, number)
}

When to use apply or with?

Kotlin documentation explains the usages here, but in my opinion, I find it useful when you don't want to type the object repeatedly.

Without apply or with

pluginManager.apply("com.example")
pluginManager.apply("com.android.test")
pluginManager.apply("org.jetbrains.kotlin.android")

With with or apply. Notice that I don't need to type pluginManager three times.

with(pluginManager) {
    apply("com.example")
    apply("com.android.test")
    apply("org.jetbrains.kotlin.android")
}

pluginManager.apply {
    apply("com.example")
    apply("com.android.test")
    apply("org.jetbrains.kotlin.android") 
}

"with(here class reference required)" is used for accessing variable of another class but not for method of that class. Now if we want to use variable and method of another class that time we need to use apply(reference.apply{}) Declare a class like below

class Employee {
    var name:String = ""
    var age:Int = -1

    fun customMethod() {
        println("I am kotlin developer")
    }
}

Now we can access name and age variable of Employee class in onCreate by "with"

val emp = Employee()
with(emp) {
    name="Shri Ram"
    age=30
}
    
println(emp.name)
println(emp.age)}

but we cannot access the "customMethod" of Employee class by with so if we need to use variable along with method, then we need to use "apply":

val emp = Employee()
emp.apply {
    name="param"
    age=30 
}.customMethod()
        
println(emp.name)
println(emp.age)}

Output of with

I/System.out: Shri Ram
I/System.out: 30

Output of apply

I/System.out: I am kotlin developer 
I/System.out: param
I/System.out: 30