Basically, IQueryables are executed by a query provider (for example a database) and some operations cannot be or should not be done by the database. For example, if you want to call a C# function (here as an example, capitalize a name correctly) using a value you got from the database you may try something like;
db.Users.Select(x => Capitalize(x.Name)) // Tries to make the db call Capitalize. .ToList();
Since the Select is executed on an IQueryable, and the underlying database has no idea about your Capitalize function, the query will fail. What you can do instead is to get the correct data from the database and convert the IQueryable to an IEnumerable (which is basically just a way to iterate through collections in-memory) to do the rest of the operation in local memory, as in;
db.Users.Select(x => x.Name) // Gets only the name from the database .AsEnumerable() // Do the rest of the operations in memory .Select(x => Capitalize(x)) // Capitalize in memory .ToList();
The most important thing when it comes to performance of IQueryable vs. IEnumerable from the side of EF, is that you should always try to filter the data using an IQueryable to get as little data as possible to convert to an IEnumerable. What the AsEnumerable call basically does is to tell the database "give me the data as it is filtered now", and if you didn't filter it, you'll get everything fetched to memory, even data you may not need.