First let's check out their Configuration.iPhone 5S=Dual-core 1.4GHz Apple A7 64-bit processor with M7 co-processor, 1GB of RAM.
Samsung Galaxy S5= Quad-core 2.5GHz Qualcomm Snapdragon 801 32-bit processor, 2GB of RAM.
The Samsung Galaxy S5 has a quad-core 2.5GHz Qualcomm Snapdragon 801 32-bit processor, which will likely give Apple's A7 chip a run for its money. What's more, the Galaxy S5 has 2GB of RAM, compared to 1GB in the iPhone 5S.
Operating systemiPhone 5S: iOS 7
Samsung Galaxy S5: Android 4.4 Kitkat, custom user interface
See Video here