Вот рабочая реализация:
(define (matrix-add m1 m2)
(define (matrix-add-row r1 r2 res-row)
(if (and (not (null? r1)) (not (null? r2)))
(matrix-add-row (cdr r1) (cdr r2)
(cons (+ (car r1) (car r2)) res-row))
(reverse res-row)))
(define (matrix-add-each m1 m2 res)
(if (and (not (null? m1)) (not (null? m2)))
(let ((res-row (matrix-add-row (car m1) (car m2) ())))
(matrix-add-each (cdr m1) (cdr m2) (cons res-row res)))
(reverse res)))
(matrix-add-each m1 m2 ()))
Пример использования и вывода:
> (matrix-add '((7 2) (3 8)) '((4 8) (0 5)))
((11 10) (3 13))
> (matrix-add '((5 2) (4 9) (10 -3)) '((-11 0) (7 1) (-6 -8)))
((-6 2) (11 10) (4 -11))