是后者：
S + Vt + IO + DO
him,间接宾语（人）
chemistry,直接宾语(物）
前者是：宾语+ 宾补,两者有逻辑上“主谓”关系：
He helps me (to) learn English.
Logically," me (to) learn English" = I learn English.
He makes me angry.
Logically,"me angry" = I am angry.
这句就没有这层逻辑关系了,而是 人 + 物,语法上就“双宾语”：间接宾语（人）+直接宾语（物）.
He teaches me chemistry.
不存在说：me chemistry = I am chemistry?说得通吗?No.