The pair of linear equations formed is:

a – b = 26 … (1)

a = 3b … (2)

We substitute value of a in equation (1), to get

3b – b = 26

⇒ 2b = 26

⇒ b = 13

Substituting value of b in equation (2),

a = 3(13)

⇒ a = 39

The numbers are 13 and 39.