- Liters l is a metric unit used for measuring volume
- Quarts qt is a imperial unit used for measuring volume
- So, liter and quart are both unit used for measuring volume

- Liter and quart are both unit used for measuring volume
- 1 liter is equal to 106 quarts
- Hence, the difference between liter and quart for measuring volume is small

So, the difference between liter and quart for measuring volume is small
Question: Which pair of English and metric units has most nearly the same value?
Context: - 1 liter is equal to 106 quarts 
- Liters l is a metric unit used for measuring volume 
- Quarts qt is a imperial unit used for measuring volume