A system for reconciliation comprises a determination engine to determine whether data is structured or unstructured, a data structuring engine to structure the data, and a rule extraction engine to determine relations between pairs of values of a first set and a second set of data. The system further comprises a matching engine to generate a confidence score for each pair of the values, a categorization engine to classify the pairs of values into matched pairs and unmatched pairs, a validation engine to validate matching and classification of the pairs based on a user feedback, and a learning engine to store details pertaining to the validation of the matching and the classification over a period of time. The learning engine forwards the details to the rule extraction engine and the categorization engine to determine the relations between subsequent pairs of values and classify the pairs based on the stored details.