Alternate approach — Dimensional analysis:
Each physical property can be matched to its SI unit by checking its defining formula. Surface tension is force per unit length, \( \gamma = F/L \), giving units of newton per metre (N/m). Viscosity relates shear stress to velocity gradient, giving units of pascal-second (Pa·s). Soil permeability (hydraulic conductivity) is expressed as a flow velocity through the soil, giving units of length per time, i.e. metre per hour (m/hr). Particle density is mass per unit volume of solid particles, giving units of kilogram per cubic metre (kg/m³).
Deriving each unit directly from its defining formula reproduces the same pairing as List-II, confirming option (A)-(II), (B)-(IV), (C)-(III), (D)-(I).