We often reduce targets when things seem too hard. The Pharisees on the outside looked like they were keeping the law. Jesus brings out the true meaning, far beyond 'you have heard it said'. eg Murder - anger, Adultery - lust.
1. I have a need - I cannot achieve His rules. We need help - the mercy of God - the gift of righteousness that He gives.
2. Examples of the deeper meaning and requirements (a) Anger - fix the problem and restore the relationship. (b) Sin & Lust - take drastic action to resist sin. (c) Honesty - say what you mean. (d) Divorce - we know it happens, but nevertheless we adhere to God's rules.