Triangular inferior:

M = [2,0,0,0;3,5,0,0;1,-6,8,0;-1,4,-3,9];
c = [4;1;48;6];
n = size(M);
xn= zeros(1);
%xn(1) = c(1)/M(1,1);

for i = 1:n
s=0;
for j = 1:i-1
s = s + M(i,j)*xn(j);
end
xn(i) = (c(i) - s)/M(i,i);
end

xn'

Saida:
M =

2 0 0 0
3 5 0 0
1 -6 8 0
-1 4 -3 9

c =

4
1
48
6

ans =

2
-1
5
3

Triangular Superior:

U = [5,-2,6,1;0,3,7,-4;0,0,4,5;0,0,0,2];
d = [1;-2;28;8];
n = size(M);
xn= zeros(1);

%xn(n) = d(n)/U(n,n)

for i = n:-1:1
s=0;
for j = i+1:n
s = s + U(i,j)*xn(j);
end
xn(i) = (d(i) - s)/U(i,i);
end

xn'
saida:
U =

5 -2 6 1
0 3 7 -4
0 0 4 5
0 0 0 2

d =

1
-2
28
8

ans =

-3
0
2
4