Pentax K-S1 has a
20.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Prime MII processor. On the other hand, Fujifilm X-T10 has a
16.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS II sensor and features EXR Processor II processor.
Another difference between these two cameras is that Pentax K-S1's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the K-S1 and X-T10 sensor size comparison.
Pentax K-S1 and Fujifilm X-T10 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.