receipts, reseats

The words receipts, reseats sound the same but have different meanings and spellings. Why do receipts, reseats sound the same even though they are completely different words?

The answer is simple: receipts, reseats are homophones of the English language.

receipts
  1. :: verb-intransitive

    To give a receipt.

  2. :: verb-transitive

    To give or write a receipt for (money paid or goods or services delivered).

  3. :: verb-transitive

    To mark (a bill) as having been paid.

  4. :: noun

    A recipe.

reseats
  1. :: verb-transitive

    To fit (a valve, for example) in a new seating.

  2. :: verb-transitive

    To provide with a new or different seat.

Definitions from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.

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About Homophones

Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.

If they are spelled the same then they are also homographs (and homonyms); if they are spelled differently then they are also heterographs (literally "different writing").