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It is common to see in the business correspondence. " Sending doesn't guarantee receipt ", I wonder if we can replace receipt with a gerund ' receiving ' to make the sentence look more balanced and I don't see why not we can't since ' sending ' is also a gerund.

Receipt sounds like a piece of paper to me. I feel awkward to see it being used in such way.

Any comments ?
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Close to it Mike. In fact, "receipt" means "the act of receiving" or "the fact of being received". As you see, the latter applies to the sentence under discussion. Unfortunately, there is no similar word for "sending". In business English, you could sound more especific if you use "delivery" instead of sending:

Delivery does not guarantee receipt.

The ing-form used to be divided into "present participle" (more like a verb or adjective) and "gerund" (more like a noun). Examples:

I stayed laying on my bed and watching TV. (present participle)
Smoking is bad for our health. (gerund)

Some grammarians question these terms and they prefer to use "ing-form" instead because they argue that such distinction is not really that simple.
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The original expression was probably something like this;
Sendind your goods doesn't necessarily guarantee our receipt OF your goods.
I guess that since the expression was frequently used, it became simplified.
Others may have better information about this.
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Comments  
Hmmm, since the use of gerund is not against the rule of grammar.

I think ' Sending doesn't guarantee receiving ' is OK to useEmotion: smile

As what you've said, ' Delivery does not guarantee receipt. ' is more proper.
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I tend to think people would probably understand you WHL. Emotion: smile
To play safe, I think it is better to use what others have already done so.Emotion: smile
I would say that in most cases delivery doesn't mean receipt, or in other words sending doesn't mean receiving, but I would also say that in our case it does. However, I wouldn't be so sure about what the last message means.
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