Much like を, both に and へ connect the verbs with direct objects. The difference is that に and へ both show that the verb is doing something towards whatever the direct object is. What does this mean? Essentially these two will help you create sentences with movement words like 行く, 来る, and 帰る.
Going back home.
Going to China.
Please come over here.
This is one of the most common uses of the に particle, but it isn’t the only way to use the particle. You can also use it to target both time and location.
Chris is in China right now.
I met her today.
After I graduate college I will become an English teacher.
Much like に, へ is used to point towards a location or a direction. In many cases they may seem almost identical in use, but one major way they differ is that に points towards a more final destination whereas へ shows that it is only the direction that you are going.
Coming towards the restaurant.
Heading towards home.
Both these mean that he/she are heading towards a location, but that doesn’t mean they won’t stop somewhere else on the way, or go somewhere after. It may not be their intended destination.
Another important point to make is that although へ may be spelled “he,” when it used as a particle you say it as if it were え.