Both are yellow in color because of the presence of the presence of a yellow pigment called lutein. Macula lutea is a structure of oval area present in the retina and its diameter is 3 to 5 but corpus luteum is the yellow body seen in female ovaries.

Hi 

Both the corpus luteum and macula lutea are characterized by yellow colour .

In corpus luteum cytoplasm is Rich in yellow pigment .

While In macula lutea is known as  yellow spot on eyes.

Yellow colour is the common thing between the both of that .

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Hii

The common thing between copus luteum and macula lutea is that both are characterized by yellow color.
The cytoplasm of the corpus luteum is rich in a yellow pigment called lutein. While macula lutea is known as yellow spot situated in eyes. It occurs as a yellowish area of retina lying exactly opposite to the centre of the cornea.

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