Difference between a gerund acting as subject and an infinitive acting as a subject?

Solution 1:

The Grammaring Guide to English Grammar has this to say.
Gerund as Subject

A gerund clause can be the subject of a sentence:
- Hiking can be a relaxing and rewarding activity.
- Swimming in the winter can boost your immune system.
- Learning a foreign language is easier at a young age.
The use of the gerund as subject is more common than that of the to-infinitive.

Infinitive as Subject

A to-infinitive clause can be the subject of a sentence:
- To tell the truth is always right.
- To complain would seem ungrateful.
But it is more common to start with the introductory it and place the to-infinitive clause at the end of the sentence:
- It is always right to tell the truth.
- It would seem ungrateful to complain.

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Solution 2:

Erring is human; forgiving is divine. I have here ruined the meter of Pope’s line (“To err is human; to forgive, divine”), but I for one cannot detect a jot of difference in meaning. So my admittedly “opinion-based” answer is, “nothing but rhythm.”