Step 1: Understanding the Concept:
The question requires matching different methods of Mughal land revenue assessment and collection with their specific Persian/Hindustani terms.
Step 2: Detailed Explanation and Matching:
(D) When the fields are divided after they are sown: The division of the field itself with the standing crop is known as (IV) khet-batai ('khet' means field, 'batai' means division).
(C) After cutting the grain, heaps are divided...: The division of the threshed grain into heaps is known as (II) lang-batai.
(B) After the crops are cut and estimated in three lots...: The system of estimating the yield of the standing crop, rather than actually dividing it, is known as (III) kankut.
(A) The crops are reaped... and divided by agreement...: This is a general description of the crop-sharing system, for which the overarching term was (I) bhaoli or ghalla-bakhshi.
Step 3: Final Answer:
Based on the definitions, the correct matches are: A-I, B-III, C-II, and D-IV. This corresponds to option (2).