Answer: Jesus teaches us that we should be perfect just like our heavenly Father is perfect, (verse 48). We should try to copy the perfection that is God.
MORE INFORMATION AND/OR OTHER SCRIPTURE REFERENCES:
Leviticus 19:2: "Speak to the entire assembly of Israel and say to them: ‘Be holy because I, the Lord Your God, am holy.'"
Hebrews 10:11-14: "Day after day every priest stands and performs his religious duties; again and again he offers the same sacrifices, which can never take away sins. But when this priest had offered for all time one sacrifice for sins, He sat down at the right hand of God. Since that time He waits for His enemies to be made His footstool, because by one sacrifice He has made perfect forever those who are being made holy."
1 Peter 1:14-15: "As obedient children, do not conform to the evil desires you had when you lived in ignorance. But just as He Who called you is holy, so be holy in all you do; for it is written: ‘Be holy, because I am holy.'"