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はまったく別だ

is completely different

→ は
phrase Rare #45,721
is completely different Used to say that the topic marked by は is entirely different from something else, often in a comparison.
JA: 見ることと実際にやることはまったく別だ。
EN: Watching and actually doing it are completely different.

君の動機はまったく別だ

Your motives are completely different.

— 暗殺の森 (1971)

いう事と行う事はまったく別だ。

Saying something and doing it are two entirely different things.