Jesus is talking to a group of people about what might happen to them as individuals. The "you" in "you have heard" and "I say to you" are plural. The "you" in "you will not swear" and "you will carry" are singular.
Jesus makes it plain here that he agrees with God and his word. But, he is telling his hearers not to use what does not belong to them to try to make people believe their words. AT: "your religious leaders have said to you that God told ... false oath" (See: [[rc://en/ta/man/translate/figs-activepassive]])
# Do not swear a false oath, but carry out your oaths
Possible meanings are 1) do not swear to the Lord that you will do something then not do it, or 2) do not swear by the Lord that you know something to be true when you know that it is not true.
The "I" is emphatic. This indicates that what Jesus says is equally important to the original commands from God. Try to translate this phrase in a way that shows that emphasis. See how you translated this in [Matthew 5:22](./21.md).
Here Jesus means a person should not swear on anything. It seems some were teaching that it was less offensive if a person did not keep an oath if they swore by something other than God, such as swearing by heaven, earth, or Jerusalem. Jesus says this is just as bad because they all belong to God.
If your language has a plural form for commands, use it here. "You will not swear a false oath" allows the hearer to swear but forbids false oaths. "Swear not at all" forbids all oaths.
This metaphor means the earth also belongs to God. AT: "it is like a footstool where a king rests his feet" (See: [[rc://en/ta/man/translate/figs-metaphor]])