We know what they are: each of two or more words having the same pronunciation but different meanings, origins, or spelling.
They can provide so much fun in the classroom.
Paul Newson
The links below are the ones I use with lower levels.
Very nice sites for lots of practice on homophones:
https://www.superteacherworksheets.com/homophones.html
https://www.education.com/worksheets/homophones/
https://busyteacher.org/classroom_activities-pronunciation/homophones-worksheets/