So,
in most ionic compounds, often oxidation state of the atom is the same as charge,
but not always.
In covalent compounds the oxidation
state is determined by assigning the shared electrons to the
more electronegative element in the molecule.
Because
of this there is a difference between charge and oxidation state.
Whereas a charge on a chemical species has a physical basis (difference
in state of electrons and protons) oxidation state does not
necessarily always have one.