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.
To give a receipt.
To give or write a receipt for (money paid or goods or services delivered).
To mark (a bill) as having been paid.
To fit (a valve, for example) in a new seating.
To provide with a new or different seat.
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.