A tree is a DAG that is connected: if a and b are nodes of a tree, there is a path between a and b. But in general a DAG doesn't have to be connected. So all trees are DAGs but not all DAGs are trees: some are forests i.e. unions of trees.
Trees are, in general, undirected (although it is often convenient to treat edges in rooted trees as being all directed towards or away from the root, to determine whether or not a graph is a tree it is necessary to consider the edges as undirected).
A tree is a connected undirected acyclic graph (or, equivalently, an undirected graph in which there is exactly one path between any pair of vertices).
A DAG may represent a tree (usually rooted) or it may not. Not all connected DAGs are trees e.g.: