The words reseats, receipts sound the same but have different meanings and spellings. Why do reseats, receipts sound the same even though they are completely different words?
The answer is simple: reseats, receipts are homophones of the English language.
To give a receipt.
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.
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.
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").