To match List I with List II, we must understand the definitions or concepts described in List I and associate them with the correct terms in List II.

• A. A force that restores an elastic body of unit area to its original state: This definition describes Stress, as stress is the force applied over a unit area of a material that results in a deformation. Stress is involved in restoring the body to its original state.
• B. Two equal and opposite forces parallel to opposite faces: This is a description of Shear Modulus (also known as Modulus of Rigidity), which measures the material's response to shear stress (like forces applied parallel to one of its faces).
• C. Forces perpendicular everywhere to the surface per unit area same everywhere: This definition resembles the concept of Bulk Modulus, which is concerned with uniform pressure applied in all directions at points on the surface of a body and relates to volume change.
• D. Two equal and opposite forces perpendicular to opposite faces: This describes Young's Modulus (also known as Modulus of Elasticity), which involves tensile stress (force applied perpendicularly) leading to changes in length of a material.

Therefore, matching the lists results in the following:

• (A)-(III), because stress is the general concept applicable to the force per unit area described in restoring the body to its original state.
• (B)-(IV), because shear modulus is specifically related to parallel forces applied on opposite faces.
• (C)-(I), because bulk modulus deals with situations where force is applied uniformly over the surface of an object, affecting its volume.
• (D)-(II), because Young's modulus applies to forces perpendicular to the faces, affecting the length of a material.

Hence, the correct option is Option B (A)-(III), (B)-(IV), (C)-(I), (D)-(II).