Two sets are equivalent if they have the same number of elements.
Set of even natural numbers less than 21 is {2,4,6,8,10,12,14,16,18,20}
Set of odd natural numbers less than 21 is {1,3,5,7,9,11,13,15,17,19}
Since both these sets have same number of elements i.e. 10, they are equivalent sets.