Just combine temporary path with the filename which will result an array like:
array(2) {
 ["/tmp/phpAYCvcc"]=> string(10) "file1.jpg"
 ["/tmp/phpCDg79o"]=> string(10) "file2.jpg"
}
The code:
$files = array_combine(
 $_FILES['receipt']['tmp_name'], 
 $_FILES['receipt']['name']
);
foreach ($files as $key => $value) {
 // save your files locally
}