Fujifilm X-A5 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor . On the other hand, Pentax K100D S has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor .
Fujifilm X-A5's sensor provides 18MP more than Pentax K100D S's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the X-A5 and K100D Super sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-A5 and Pentax K100D S Cameras
Fujifilm X-A5 and Pentax K100D S have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Pentax K100D S has 297% larger pixel area (61.08µm 2 vs 15.37µm 2 ) compared to Fujifilm X-A5, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Fujifilm X-A5
or the
Pentax K100D S ,
including hyperfocal distance.