Tangential discontinuities, or current sheets, in a magnetic field embedded in a fluid with vanishing resistivity are created by discontinuous fluid motion. Tangential discontinuities are also created when a magnetic field is allowed to relax to magnetostatic equilibrium after mixing by fluid motions (either continuous or discontinuous) into any but the simplest topologies. This paper shows by formal examples that the current sheets arising solely from discontinuous fluid motions do not contribute significantly to the dissipation of magnetic free energy when a small resistivity is introduced. Dissipation that is significant under coronal conditions occurs only by rapid reconnection, which arises when, and only when, the current sheets are required by the field topology. Hence it is topological dissipation that is primarily responsible for heating tenuous coronal gases in astronomical settings, whether the fluid displacements of the field are continuous or discontinuous.