Teshuvah (repentance) and ma’asim tovim (good deeds) are demanded together in this Mishnah on the basis that they are effective only in combination with one another. Repentance is all very well, but only God knows what truly lies in a person’s heart and mind. In the absence of some visible, physical activity, there is no evidence that any teshuvah has occurred. Likewise, good deeds are always welcome, but they may do not by themselves constitute a sign of penitence.
What is meant by good deeds in the absence of repentance? Consider the possibly familiar scenario in which a child, having kicked a ball through a window-pane while his parents were out, seeks to do some helpful deed around the house like tidying his room or cleaning his shoes. The child does not repent of playing ball indoors, even if his parents strictly prohibited him from doing so, since the chances are that he will do so again (though a little more carefully). He is however in fear of what his parents might say or do when they return home and see the shards of shattered glass, so—unrepentant as he may be—he still seeks to ameliorate the nature of their response.
Half-way between a person’s thoughts, known only to God, and his actions, visible to all, is a space that is occupied by speech. Words spoken by a person can offer a window on to his thoughts, but not a guarantee that what is said is an accurate reflection of what is felt. Thus the words “I’m sorry …” indicates a speaker’s regret, but not in a clear and unambiguous manner. They may mean “I’m sorry for what I did, irrespective of whether it hurt anyone or not,” “I’m sorry that what did I hurt you” or “I’m sorry I didn’t hurt you more.” A full apology or statement of regret, spoken as if it is sincerely meant, is always a good start, but no more than that. That is why good deeds are needed as well as repentance; they are evidence of sincerity.