Clarification on "Match Protocol" command

A lab task asks that you guarantee SMTP traffic "to and from" a given server.  I used "match protocol smtp" in my solution, then found that the lab solutions guide instead used the below ACL:

ip access-list extended SMTP

  perm tcp host x.x.x.x eq smtp any

  perm tcp host x.x.x.x any eq smtp


Maybe it's late, but what does this ACL accomplish that the match protocol command doesnt?  'm guessing that there are some finer details of exactly how to interpret the requirement and how the ACL works that I'm missing...?


Thanks guys,


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