עֲבֵרוֹת שֶׁבֵּין אָדָם לַמָּקוֹם, יוֹם הַכִּפּוּרִים מְכַפֵּר. עֲבֵרוֹת שֶׁבֵּין אָדָם לַחֲבֵרוֹ, אֵין יוֹם הַכִּפּוּרִים מְכַפֵּר, עַד שֶׁיְּרַצֶּה אֶת חֲבֵרוֹ. אֶת זוֹ דָּרַשׁ רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה, מִכֹּל חַטֹּאתֵיכֶם לִפְנֵי יְיָ תִּטְהָרוּ (ויקרא טז), עֲבֵרוֹת שֶׁבֵּין אָדָם לַמָּקוֹם, יוֹם הַכִּפּוּרִים מְכַפֵּר. עֲבֵרוֹת שֶׁבֵּין אָדָם לַחֲבֵרוֹ, אֵין יוֹם הַכִּפּוּרִים מְכַפֵּר, עַד שֶׁיְּרַצֶּה אֶת חֲבֵרוֹ. אָמַר רַבִּי עֲקִיבָא, אַשְׁרֵיכֶם יִשְׂרָאֵל, לִפְנֵי מִי אַתֶּם מִטַּהֲרִין, וּמִי מְטַהֵר אֶתְכֶם, אֲבִיכֶם שֶׁבַּשָּׁמַיִם, שֶׁנֶּאֱמַר (יחזקאל לו), וְזָרַקְתִּי עֲלֵיכֶם מַיִם טְהוֹרִים וּטְהַרְתֶּם. וְאוֹמֵר (ירמיה יז), מִקְוֵה יִשְׂרָאֵל יְיָ, מַה מִּקְוֶה מְטַהֵר אֶת הַטְּמֵאִים, אַף הַקָּדוֹשׁ בָּרוּךְ הוּא מְטַהֵר אֶת יִשְׂרָאֵל:
...Yom Kippur atones for transgressions between a person and God, but for a transgression against one's neighbor, Yom Kippur cannot atone, until he appeases his neighbor. Thus R. Eleazar ben Azariah expounds the text, "From all your sins before the Lord shall ye be clean": For transgressions between a person and God, Yom Kippur atones, for transgressions against one's neighbor, Yom Kippur cannot atone, until he appeases his neighbor. R. Akiva says, Happy are you, Israel! Before whom are you purified, and who purifies you [of your transgressions]? Your Father Who is in heaven. For it is said, "Then will I sprinkle clean water upon you, and ye shall be clean"; and it is also said, "The ritual bath [lit. Hope] of Israel is the Lord"; even as a ritual bath purifies the unclean, so does the Holy One, Blessed be He, purify Israel.
(ז) אַף עַל פִּי שֶׁהוּא נוֹתֵן לוֹ, אֵין נִמְחָל לוֹ עַד שֶׁיְּבַקֵּשׁ מִמֶּנּוּ, שֶׁנֶּאֱמַר (בראשית כ) וְעַתָּה הָשֵׁב אֵשֶׁת וְגוֹ'...
Even once the thief has given the victim the payment, he will not be forgiven until he seeks pardon from the victim, as it says, "Therefore, restore [Abraham's] wife[—he is a prophet and will intercede for you]" (Genesis 20:7).
Rabbi Y.D. Soloveitchik, Har'rei Kedem 48
The ruling of Rabbi Eleazar ben Azariah regarding the requirement of appeasing one's friend prior to Yom Kippur is different than the general rule of seeking pardon which is stated in the Mishna in Bava Kamma....because for the atonement of Yom Kippur, it is not sufficient that one's friend forgives them, but rather they must additionally appease their friend, which means appeasing them with words, returning their heart to the way that they had felt before the wrongdoing. One must restore the relationship of love and friendship which had existed between them before the sin.