* Baking soda (sodium bicarbonate, NaHCO₃) is a base.
* Vinegar (acetic acid, CH₃COOH) is an acid.
When you mix an acid and a base, they neutralize each other in a chemical reaction. This reaction releases carbon dioxide gas (CO₂), which you see as bubbles forming.
The reaction:
NaHCO₃ (baking soda) + CH₃COOH (vinegar) → CH₃COONa (sodium acetate) + H₂O (water) + CO₂ (carbon dioxide)
Epsom salt (magnesium sulfate, MgSO₄·7H₂O) is a salt and doesn't react significantly with vinegar. You might observe a slight dissolving of the Epsom salt in the vinegar, but no significant gas production or other dramatic reaction will occur.