when we heat a body some of the energy will be stored (internal energy-when we touch it we feel the heat)in the body and remaining will be used to do some work.
main difference is internal enery is a point fuction and heat energy is a path function.For a cyclic process internal energy equals to zero but heat energy not equals to zero.
point function;it needs two points to define it( a linear line)
path function:it need no. of points to define it(a non linear path)
internal energy:due to thermal vibrations,kinetic energy ,potential enery,dipole moment of the molecules