Is the effect same if i make 100 push ups in 1 day or 50 push ups for 2 days? can you tell me something more about this?

No: Muscles build by being worked then being allowed to recover, then worked again. For your example, i would recommend working out more frequently at lower weights to increase endurance, but less frequently with intense weights to build power.

MAYBE: Doing push-ups at the same rate (e.g., 30/minute) will burn the same amount of calories whether one does 100 push-up all at one or in two sets. However, if one does one set of 50 push-ups at 30/minute and a second set at 15/minute there will be a slight difference in calorie burning with the latter being greater. It's similar to the difference in walking one mile on flat ground vs walking uphill.