WebResource.axd and ScriptResource.axd are basically HTTP handlers in .NET Framework implementing IHttpHandler interface. Purpose of these HTTP handlers is to get the embedded resources inside an assembly.

We can easily find the following HttpHandler entry in root configuration file:

<add path="WebResource.axd" verb="GET" type="System.Web.Handlers.AssemblyResourceLoader"
validate="True"/>

WebResource.axd primarily focussing on embedded resources specifically web forms and validations scripts while ScriptResource.axd is more focussed on those scripts that have been registered with ScriptManager control.

ScriptResource has some additional features: