receipt vs pass on

receipt is a noun but pass on is not a noun.

Word	Noun	Adjective	Verb	Adverb
receipt	Yes	No	Yes	No
pass on	No	No	Yes	No

As verbs, pass on is a hypernym of receipt; that is, pass on is a word with a broader meaning than receipt:

Other hypernyms of receipt include communicate, pass, pass along, put across.

receipt (noun)	pass on (noun)
the act of receiving
an acknowledgment (usually tangible) that payment has been made

receipt (verb)	pass on (verb)
mark or stamp as paid	transmit information
report the receipt of	cause to be distributed
	move forward, also in the metaphorical sense
	give to or transfer possession of
	place into the hands or custody of
	transmit (knowledge or skills)
	refer to another person for decision or judgment