They are paralogs i.e. they have high level of sequence homology. They may have the same seed sequence too (see this). The paralogs can have same targets if they have same seed sequence but it is not essential in all cases. However, the extent of homology required for this kind of classification is poorly defined. miRBase still follows the guidelines mentioned in this (quite old) article:
When such a candidate is so similar in sequence to the known miRNA
that the probe designed to detect it would surely cross-hybridize with
the known miRNA, criterion A need not be satisfied, and the candidate
can be annotated as a variant form of the known miRNA, provided that
the candidate itself meets criterion C, and there is also very high
confidence that one of these paralogs is a confirmed miRNA (i.e., its
classification is supported by at least three of the listed criteria).
When there are two or more mismatches between the miRNA paralogs such
that probes could differentiate between the species on Northern blots,
criterion A must be satisfied experimentally. Sometimes partially
overlapping cDNA sequences are identified from the same locus; these
are assumed to represent differentially processed products from the
gene.