Buße tun (to repent)

The revised Luther translation renders μετανοεῖτε ("Repent!") in Matt 3:2 with Tut Buße!

Now, Buße means "repentance," "penance," "fine," or "damages." It actually has a direct cognate in English:

G Buße < OHG buoza < Gmc *bōt- > OE bōt > E boot.

No, not the footwear boot but the commercial term:

Cash or other property added to an exchange or a transaction in order to make the value of traded goods equal.

Whence comes phrase "to boot."