What is Difference Between Display URL and Destination URL in Google Ads?

Display URL is the URL address that people or the end-users see in an ad on the SERP. whereas, destination URL is the URL address of your web page or landing page where people land when they click the ad. 

The display URL and destination URL need to be from the same domain name. The display URL and destination URL can be the same or can be kept different. 

The aim of using different URLs for display is to give the visitors an idea about what to expect when they click the ad.