Jesus is talking to a group of people about what they as individuals should and should not do. The "you" is plural in "you have heard" and "I say to you." The "you" and "your" are singular in "You must love your neighbor and hate your enemy," but in some languages they may need to be plural. (See: rc://en/ta/man/translate/figs-you)
Jesus agrees with God and his word. But, he does not agree with the way the religious leaders had applied God's word. This can be stated in active form. See how you translated this in [Matthew 5:33](./33.md). AT: "Your religious leaders have told you that God said" (See: [[rc://en/ta/man/translate/figs-activepassive]])
The word "neighbor" here refers to members of the same community or people group whom one usually desires to or ought to treat kindly. It does not refer simply to people who live nearby. You may have to translate it as plural.
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).
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