Github user gatorsmile commented on the issue:

    https://github.com/apache/spark/pull/21766
  
    They are not exactly the same in ANSI SQL, although MS SQL Server looks 
like use them interchangeably. 
https://docs.microsoft.com/en-us/sql/t-sql/data-types/decimal-and-numeric-transact-sql?view=sql-server-2017
    
    > 26) NUMERIC species the data type exact numeric, with the decimal 
precision and scale specified by the <precision> and <scale>.
    > 27) DECIMAL species the data type exact numeric, with the decimal scale 
specified by the <scale> and the implementation-de ned decimal precision equal 
to or greater than the value of the specified <precision>.


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