The words humerus, humorous sound the same but have different meanings and spellings. Why do humerus, humorous sound the same even though they are completely different words?
The answer is simple: humerus, humorous are homophones of the English language.
The long bone of the arm or forelimb, extending from the shoulder to the elbow.
Full of or characterized by humor; funny: a humorous story.
Employing or showing humor; witty: a humorous writer.
Archaic Given to moods or whims; capricious.
Obsolete Damp; moist.
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").