Twenty-four solar terms is a supplementary calendar made by China to guide farming in ancient times, which was formed in the Spring and Autumn Period and the Warring States Period. It can reflect.

① The "twenty-four solar terms" that meet the meaning of the question are produced because of the needs of production in ancient agricultural society, and the laws summarized in continuous farming practice reflect the need that knowledge comes from practice.

2 The statement is wrong, and cognition is on the rise. The cycle from practice to cognition and from cognition to practice is a wave-like progress or spiral rise.

It is wrong to say that knowledge comes from practice, and it cannot be said that "theoretical knowledge is higher than practice";

According to the meaning of the question, the birth of the lunar calendar was formulated by the ancients according to the law of celestial bodies, but in order to meet the needs of agricultural production, the "twenty-four solar terms" were added to facilitate agricultural production, indicating that the ultimate goal of understanding is to promote practical development.

Therefore, choose B in this question.