In linguistics homonyms are words which are either homographs - words that have the same spelling (regardless of pronunciation) or homophones - words that have the same pronunciation (regardless of spelling) or both.  Using this definition, the words ‘row’ as in to row a boat, or ‘row’ as in a row of seats or people or row as in to argue with someone  (though only the first two are homophones): so are the words ‘see’(vision) and ‘sea’ (body of water), because they are homophones (though not homographs).