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What is the difference between path and theme path in theme registry?

I'm trying to alter the theme registry:

function comment_simplify_theme_registry_alter(&$theme_registry) {
  $module_path = drupal_get_path('module', 'comment_simplify') . '/tpl';
  $theme_registry['comment']['template'] = $module_path . '/comment';
  $theme_registry['comment']['theme path'] = $module_path;
  $theme_registry['comment_wrapper']['template'] = $module_path . '/comment-wrapper';
  $theme_registry['comment_wrapper']['theme path'] = $module_path;
}

Now this is what I have in theme registry:

comment_wrapper
  template: sites/all/modules/comment_simplify/tpl/comment-...
  path: themes/bartik/templates
  type: theme_engine
  theme path: sites/all/modules/comment_simplify/tpl
  render element: content

I want to know what the difference between path and theme path is.