The words b, be, bee sound the same but have different meanings and spellings. Why do b, be, bee sound the same even though they are completely different words?
The answer is simple: b, be, bee are homophones of the English language.
The second letter of the modern English alphabet.
Any of the speech sounds represented by the letter b.
The second in a series.
Something shaped like the letter B.
To exist in actuality; have life or reality: I think, therefore I am.
To occupy a specified position: The food is on the table.
To remain in a certain state or situation undisturbed, untouched, or unmolested: Let the children be.
To take place; occur: The test was yesterday.
Any of several winged, hairy-bodied, usually stinging insects of the superfamily Apoidea in the order Hymenoptera, including both solitary and social species and characterized by sucking and chewing mouthparts for gathering nectar and pollen.
A social gathering where people combine work, competition, and amusement: a quilting bee.
Definitions from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.