Look up NR
and FNR
in the awk manual and then ask yourself what is the condition under which NR==FNR
in the following example:
$ cat file1
a
b
c
$ cat file2
d
e
$ awk '{print FILENAME, NR, FNR, $0}' file1 file2
file1 1 1 a
file1 2 2 b
file1 3 3 c
file2 4 1 d
file2 5 2 e