John Lightfoot on Matthew 5:23

[That thy brother hath ought against thee, &c.] ...that which the Jews restrained only to pecuniary damages, Christ extends to all offences against our brother.

"He that offers an oblation, not restoring that which he had unjustly taken away, does not do that which is his duty." And again; "He that steals any thing from his neighbour, yea, though it be but a farthing, and swears falsely, is bound to restitution, meeting the wronged party half way." See also Baal Turim upon Leviticus 6.

"An oblation is not offered for a sin, unless that which is [wrongfully] taken away, be first restored either to the owner or the priest." In like manner, "He that swears falsely, either of the Pruta [small money], or what the Pruta is worth, is bound to inquire after the owner, even as far as the islands in the sea, and to make restitution."

Observe, how provision is here made for pecuniary damages only and bare restitution, which might be done without a charitable mind and a brotherly heart. But Christ urgeth charity, reconciliation of mind, and a pure desire of reunion with our offended brother; and that not only in money matters, but in any other, and for whatever cause, wherein our neighbour complains that he is grieved.