These are settings on your web server (not in WordPress), controlling the amount of memory available to PHP for uploading files (hence the max size of uploaded files).
If you run your own server, you have full control over these values. But if you’re in a shared hosting environment, your host may or may not give you control over this at all.
Now I’m a sysadmin and not a developer, and I don’t know the reason why the WordPress developers have this recommendation.
From the official PHP documentation:
upload_max_filesize is the maximum size of an uploaded file. This is the limit for a SINGLE file.
post_max_size, on the other hand, is the limit of the entire body of the request (which may include multiple files as well as other stuff). The PHP documentation even says “To upload large files, this value must be larger than upload_max_filesize.
Now I don’t know which of your two values is greater, but from the official descriptions of these two properties, the better recommendation should really be that post_max_size
should always be equal to OR greater than upload_max_filesize