The XTAL26M and EXTAL26M I/Os are supplied by OSC26VDD, so the level should be the same.
If connected to XTAL26M, the signal will go through the internal osc amplifier.
If connected to EXTAL26M, the signal will bypass the internal osc amplifier.
Both should be valid, and in any case, the other input is left floating.
The specifications of the oscillator must be aligned with what you intend to do with that clock. It can be used to either feed a PLL, or routed directly to a peripheral.
The specifications of the internal oscillator are below, so your external oscillator will likely have something similar.
