What is the difference between ‘return item’ and ‘return true’ in JavaScript array methods?

First of all, my apologies for any mistakes in my question as I have very less idea about asking questions.

I came up with these two cases :-

const comment = comments.find(function (comment) {
            if (comment.id === 823423) {
                return true;
            }
        });

And this:-

const comment = comments.find(function (comment) {
            if (comment.id === 823423) {
                return comment;
            }
        });

What’s the difference between the two as I tried to run both the code and it gave the same result and which one is a better practice?