What's the difference between "始め" and "初め"?

Question

Answer

始め・・・start
しごと始め the start of work/the work beginning
歩き始め the start of walking/the walk beginning

初め・・・first
初め分からなかった。 I did not understand at first.
初めの子 the first child

There are sentences that both of them are used.
始め／初めが肝心だ。 The beginning is important.
ジョンさんを始め／初めとして優秀な学生がたくさんいる。There are a lot of excellent students including John.

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