Two different input get single output

Dear Team,

I have challenging for xsl creating of two different input xml and get
single output xml file. Can you guide us how is prepare in easy way.

Below listed my input & output xml files

Input1.xml:

           <cases>
           <section>
           <content>(1)</content>
           <origin>FA</origin>
           <type></type>
           </section>
           <section>
           <content>(2)</content>
           <origin>FA, CSA</origin>
           <type>Drafting</type>
           </section>
           <section>
           <content>(3)</content>
           <origin>ICTA, CSA</origin>
           <type>New</type>
           </section>
           </cases>
           
Output2.xml
           <refer>
           <definition>
           <term>FA</term>
           <def>Finance Act</def>
           </definition>
           <definition>
           <term>CSA</term>
           <def>Caravan Sites Act</def>
           </definition>
           <definition>
           <term>ICTA</term>
           <def>Income and Corporation Taxes Act</def>
           </definition>
           </refer>

Output.xml(throughout XSLT conversion)

          <derivations>
          <derivation>Subsection (1) replace, Finance Act</derivation>
          <derivation>Subsection (2) was created in drafting, Finance Act,
Caravan Sites Act</derivation>
          <derivation>Subsection (1) is a new provision, Income and
Corporation Taxes Act, Caravan Sites Act</derivation>
          </derivations>

Thanks to everyone,
Selva.


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