Explanation:

Statement 1: The Mughal state tried to first acquire specific information about the extent of the agricultural lands in the empire and what these lands produced before fixing the burden of taxes on people.The land revenue arrangements consisted of two stages – first, assessment and then actual collection. The jama was the amount assessed, as opposed to hasil, the amount collected.
Statement 2: Akbar decreed that while he should strive to make cultivators pay in cash, the option of payment in kind was also to be kept open.While fixing revenue, the attempt of the state was to maximise its claims.