Commentary for Makkot 1:2
מְעִידִין אָנוּ בְאִישׁ פְּלוֹנִי שֶׁחַיָּב לַחֲבֵרוֹ מָאתַיִם זוּז, וְנִמְצְאוּ זוֹמְמִין, לוֹקִין וּמְשַׁלְּמִין, שֶׁלֹּא הַשֵּׁם הַמְבִיאוֹ לִידֵי מַכּוֹת, מְבִיאוֹ לִידֵי תַשְׁלוּמִין, דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, כָּל הַמְשַׁלֵּם אֵינוֹ לוֹקֶה:
(If witnesses say:) We testify about that man that he owes his neighbor two hundred zuz, and they were found to be zomemin, they receive stripes and they pay. For it is not the verse that brings one to stripes which brings him to payment. [Stripes, from (Exodus 20:13): "You shall not testify against your neighbor false testimony"; payment, from "Then you shall do to him as he schemed to do."] These are the words of R. Meir. The sages say: Whoever pays does not receive stripes, [it being written (Deuteronomy 25:2): "according to his wickedness" — For one wickedness you make him liable, and not for two. And since the rabbis say that he pays and does not receive stripes, and not that he receives stripes and does not pay, we infer that wherever there are two, stripes and payment, we do not say that he receives stripes and does not pay, but that he pays and does not receive stripes. And this is the halachah.]
Bartenura on Mishnah Makkot
English Explanation of Mishnah Makkot
But the Sages say: “Anyone who makes restitution is not flogged.”
This mishnah discusses the punishment for a perjuring witness in a financial case.
There is a principle in Jewish law that one cannot receive two penalties for one crime. By testifying falsely a person is committing two crimes that theoretically carry with them two different penalties: 1) flogging for transgressing the commandment against false testimony (Exodus 20:13); 2) compensation for whatever financial loss he tried to impose upon his fellow (Deuteronomy 19:18-19). According to Rabbi Meir, since these are two different crimes categorized in two different Biblical verses, a person can be punished by both being flogged and having to make financial restitution, in this case 200 zuz. However, according to the Sages, anyone who makes restitution cannot be flogged. In this case the perjuring witnesses would pay the 200 zuz and would not be flogged.