The words receipt, reseat sound the same but have different meanings and spellings. Why do receipt, reseat sound the same even though they are completely different words?
The answer is simple: receipt, reseat are homophones of the English language.
The act of receiving: We are in receipt of your letter.
The fact of being or having been received: They denied receipt of the shipment.
A quantity or amount received. Often used in the plural: cash receipts.
A written acknowledgment that a specified article, sum of money, or shipment of merchandise has been received.
To provide with a new or different seat.
To fit (a valve, for example) in a new seating.
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.