One positive number is 5 more than the second number and the product is 104

104 is a multiple of the following numbers

1,2,4,8,13,26,52,104

arranging them into multiplication form,

1*104, 2*52, 4*26, and 8*13

they all satisfy the second rule but 8*13 is the only one that satisfies the first rule (13-8 = 5 and 13*8 = 104)