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General Information:
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." The "you" and "your" are singular in "Do not swear" and "carry out your oaths," but in some languages they may need to be translated as plural. (See: rc://en/ta/man/translate/figs-you)
Connecting Statement:
Jesus continues to teach about how he has come to fulfill the Old Testament law. Here he begins to speak about swearing oaths.
Again, you
"Also, you" or "Here is another example. You"
it was said to those in ancient times
This can be expressed with an active verb. Alternate translation: "God said to those who lived long ago" or "Moses said to your ancestors long ago" (See: rc://en/ta/man/translate/figs-activepassive)
Do not swear a false oath, but carry out your oaths to the Lord.
"Do not swear that you will do something and then not do it. Instead do whatever you have sworn to the Lord that you will do"