Hi @gokul,
These resources are linked in that each successful item in a mass payment triggers a transfer.
The linkage happens when a mass payment item is executed successfully, meaning a transfer is created for this item.
A failed item would mean that a transfer request was executed, but the request itself failed due to some errors. These failed items would not have transfer resources linked to them.
The status of a transfer is not dependent on the status of an item. This is because the item being successful means that a transfer request was successfully created. The transfer could still fail after exporting due to various reasons, resulting in a successful item, but a failed transfer. Please let me know if you have any questions regarding the topic!
You can also checkout @CoolStoryCory’s post on Mass Payments for more information -